97-0514
SALES
Signed 12/30/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY C, )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION DIVISION
OF THE ) Appeal
No. 97-0514
UTAH STATE TAX
COMMISSION, :
STATE OF UTAH, ) Account
No. #####
:
Respondent. ) Tax
Type: Sales Tax
_____________________________________
IMPORTANT NOTICE: On October 7, 1997 the Utah Supreme Court, in Evans
and Sutherland Computer Corp v. Utah State Tax Commission,
invalidated the informal adjudicative process by disallowing trial de novo to the
District Court. Therefore, your appeal
is now being processed as a formal adjudicative proceeding. Under this process, you are entitled to an
additional right. Utah Law allows for
an Initial Hearing before the matter is heard on the record in a formal
proceeding. Therefore, the hearing held
in this matter will constitute the Initial Hearing. Please note in the body of
the decision your right to, and the method of request, for a formal hearing.
STATEMENT OF CASE
This matter came
before the Utah State Tax Commission pursuant to the provisions of Utah Code
Ann. '59-1-502.5 An Initial Hearing was held on July 3,
1997. Gail S. Reich, Administrative Law
Judge, heard the matter for and on behalf of the Commission. Present by telephone and representing
Petitioner was PETITIONER. Present and
representing Respondent Thomas Smith, of the Collection Division.
Based upon the
evidence in the file and presented at the hearing, the Commission makes its:
FINDINGS
This appeal
involves sales tax for July through September of 1996. The return was due October 30, 1996. It was filed timely but paid January 10,
1997. Petitioner has provided
documentation to support the allegation of bank error having caused the
problem. Based on that documentation,
the Division has recommended waiver of the late payment penalty of $$$$$. No reasonable cause exists to waive the
interest since the interest is simply a reflection of the fact that the
taxpayer and not the Tax Commission had the benefit of the funds during the
interim period.
APPLICABLE LAW
The Tax Commission
is granted the authority to waive, reduce, or compromise penalties and interest
upon a showing of reasonable cause.
(Utah Code Ann. '59-1-401(10).)
DECISION AND ORDER
After a thorough
review of the entire matter, it has been determined that sufficient cause does
exist to waive the penalty but not the interest associated with the period in
issue. It is so ordered.
This Decision does
not limit a party=s right to a Formal Hearing. Any party to this case may file a written request
within thirty (30) days of the date of this decision to proceed to a Formal
Hearing. Such a request shall be mailed
to the address listed below and must include the Petitioner=s name, address,
and appeal number:
Utah State Tax Commission
Appeals Division
210 North 1950 West
Salt Lake City, UT 84134
Failure to request
a Formal Hearing will preclude any further appeal rights in this matter.
DATED this 30 day of
December, 1997.
BY ORDER OF THE UTAH
STATE TAX COMMISSION.
_____________________
Gail S. Reich
Administrative Law Judge
The agency has reviewed
this case and the undersigned concur in this decision.
DATED this 30 day
of DECEMBER, 1997.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^