97-0696
SALES
Signed 6/30/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY A, )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION DIVISION
OF THE ) Appeal
No. 97-0696
UTAH STATE TAX
COMMISSION, :
) Account No. #####
:
Respondent. ) Tax
Type: Sales Tax
_____________________________________
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 was
PETITIONER REP. by telephone. Present
and representing Respondent 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 sales tax for the fourth quarter of 1996. Late filing and late payment penalties were imposed in the amount
of approximately $433 with approximately $$$$$ of interest having accrued. Petitioner is requesting a waiver of the
penalties and interest. This
constitutes the fifth delinquency occurring on this account. Petitioner indicated that he was out of town
and had left word to have the filing mailed but that did not occur. Respondent argued that it is the taxpayers
responsibility to see that the tax is filed and paid in a timely fashion and
the circumstances do not justify a waiver.
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
The positions of
both parties have been reviewed and it has been determined that the
circumstances in this case do not rise to the level of reasonable cause to
justify waiver of either the penalty or interest for the period in issue. It is so ordered.
DATED this 30 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 30 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
^^