97-0753
SALES
Signed 12/20/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY C )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION DIVISION
OF THE ) Appeal
No. 97-0753
UTAH STATE TAX
COMMISSION, :
) 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 September 18, 1997. Gail S. Reich, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner PETITIONERS REP. Present and
representing Respondent was RESPONDENT REP., 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 February of 1997.
A late payment of $$$$$ was imposed based on payment being one day late. Petitioner provided evidence showing that
prior errors on the account were bank errors.
Based upon the evidence provided, the Division has recommended waiver
based on the fact that Petitioner caught the error in this instance, on a
relatively clean record.
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
It is hereby
determined that sufficient cause does exist to waive the penalty imposed in the
instant case. 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, Utah 84134
Failure to request a
Formal Hearing will preclude any further administrative action or 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
^^