97-1503
SALES
Signed 3/10/98
BEFORE THE UTAH STATE TAX COMMISSION
____________________________________
COMPANY C, )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION DIVISION OF
THE ) Appeal
No. 97-1503
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 Petitioner=s appeal. An Initial Hearing was scheduled for
February 18, 1998. The Division,
represented by Ms. Laurie Allred and Ms. Vickie Christoffersen, has recommended
waiver of the penalty imposed for the first quarter of 1997 sales tax which was
imposed for late filing and late payment.
The Division has recommended waiver based on the fact that the account
shows a relatively clean record for the past three years.
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,
it has been determined that sufficient cause does exist to waive the penalty
but not the interest imposed for the first quarter sales tax of 1997. 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 10 day of
March, 1998.
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 10 day of
March, 1998.
BY ORDER OF THE UTAH STATE
TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^