97-1267

IFTA

Signed 11/13/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY A, )

:

Petitioner, ) DECISION

:

v. )

:

AUDITING DIVISION OF THE ) Appeal No. 97-1267

UTAH STATE TAX COMMISSION, :

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

:

Respondent. ) Tax Type: IFTA

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Status Conference, but was therein determined to be converted to an Initial Hearing to be conducted pursuant to the provisions of Utah Code Ann. '59-1-502.5 on October 16, 1997. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present on the telephone and representing Petitioner was PETITIONERS REP.. Present and representing Respondent were Mr. Frank Hales and Mr. Tom Darais, for the Auditing Division.

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

FINDINGS

Petitioner has requested that certain amounts of interest be waived for the period between the time when the preliminary audit report was sent and the time when the statutory notice was sent. Such interest amounts to $$$$$.

Petitioner=s only basis for requesting waiver of interest is that no one was in the office during that three week period to reply or pay the amount of tax determined to be due.

In this matter, it is determined that Petitioner had the use of the money during the time period in question, which is the purpose for imposing an interest charge, and that such interest should not be waived.

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 information presented at the Initial Hearing, and the records of the Tax Commission, the Commission finds sufficient cause has not been shown to waive the interest assessed on the audit report. 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 13 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

^^