97-0689

IFTA

Signed 6/25/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY C, )

:

Petitioner, ) DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 97-0689

UTAH STATE TAX COMMISSION, :

) Account No.#####

:

Respondent. ) Tax Type: IFTA

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal adjudicative proceeding. A hearing was held on June 11, 1997. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by telephone was PETITIONER REP.. Present and representing Respondent were Vickie Christoffersen and Laurie Allred of the Collection Division.

Based upon the evidence in the file and presented at the hearing, the Commission makes its:

FINDINGS

This appeal involves IFTA tax for the period July, 1995 through September, 1996. A $$$$$ penalty was imposed which the Division has indicated it has waived. The Petitioner is appealing the interest of $$$$$ that has accrued on this account. Petitioner indicated that she recognized errors on her own, sought assistance to correct them and re-submitted the forms with the correct amounts. Petitioner sought help from the Tax Commission feeling that the forms are not being filled out in the proper manner. Two telephone calls to the Tax Commission resulted in confirmation that she was doing it right. However, she still felt there was a problem and came in in person. Again, the person confirmed in writing that she was doing it right. However, Petitioner still felt there was an error and further pursued assistance. Finally, she met with a Tax Commission employee who correctly evaluated the forms, found the error and explained the problem. It was the long period of time before Petitioner was able to arrive at the proper response that resulted in the amount of interest that is now at issue.

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

Based upon the foregoing, the Tax Commission finds that sufficient cause does exist to waive the interest associated with the period in issue. It is so ordered.

DATED this 25 day of JUNE, 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 25 day of JUNE, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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