97-1519
SALES
Signed
2/28/98
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
COMPANY
B, )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION
DIVISION OF THE ) Appeal No. 97-1519
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 January 29,
1998. G. Blaine Davis, Administrative
Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was
PETITIONERS REP. Present and representing Respondent was Ms. Laurie Allred,
from the Collection Division.
Based upon the evidence
in the file and presented at the hearing, the Commission makes its:
FINDINGS
Petitioner filed her
sales tax return for the fourth quarter of 1996, approximately one week
late. However, when she filed the
return, she only included a partial payment, and then paid the balance in two
other payments at a later time.
Accordingly, Petitioner was assessed both a late filing and a late
payment penalty.
Petitioner alleges the
reason she filed late was because she was ill and had bronchial pneumonia. She did provide a letter from a doctor
indicating that she was ill at that time.
Petitioner has several
other prior delinquencies.
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 Tax Commission finds
sufficient cause does exist to waive the late filing penalty, because of the
illness of Petitioner, but sufficient cause does not exist to waive the late
payment penalties because it was not all paid at the time of the filing, and
because of the prior delinquencies. 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 23 day of February,
1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. BLAINE DAVIS
Administrative Law Judge
The agency has reviewed
this case and the undersigned concur in this decision.
DATED this 23 day of
February, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Richard
B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam
Hendrickson
Commissioner Commissioner
^^