97-0779

SALES

Signed 11/25/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY A., )

:

Petitioner, ) DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 97-0779

UTAH STATE TAX COMMISSION, :

STATE OF UTAH, ) Account No. #####

:

Respondent. ) Tax Type: Sales Tax

_____________________________________

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 was PETITIONERS REP. Present and representing Respondent were XXXXX and XXXXX, from the Collection Division.

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

FINDINGS

This case involves electronic filing for November 1996 sales tax period. The taxpayer discovered its own error and filed after 3:00 p.m. on the due date, therefore becoming one day late. Recognizing that the taxpayer caught the error on an account which has few prior errors, the Tax Commission views this as constituting grounds to justify waiver of the penalty. Since this does not constitute Tax Commission error, no grounds exist to justify waiver of the interest.

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 and consideration of the issues raised by each of the parties, the Tax Commission has 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 25 day of NOVEMBER, 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 NOVEMBER, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Pam Hendrickson

Commissioner Commissioner

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