98-0128
Special Fuel
Signed 7/13/98
\BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioner, : DECISION
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 98-0128
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, : Account No. #####
:
Respondent. : Tax Type: Special Fuel
_____________________________________
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 April 27, 1998.
Gail S. Reich, Administrative Law Judge, heard the matter for and on
behalf of the Commission. Present and
representing Petitioner by telephone was NAME.
Present and representing Respondent were Mr. Frank Hales and Ms. Julie
Jones, of the Auditing Division.
Based
upon the evidence in the file and presented at the hearing, the Commission
makes its:
FINDINGS
This
appeal involves a 10% failure to file penalty and a 10% negligence penalty,
each for $$$$$. Petitioner went into
business with his first gas station and used jobbers who, for the first five
months, were paying the tax to the Tax Commission. The Division acknowledged that this was not the proper format,
but payment was made properly and no assessment or penalty was imposed for that
period. After the five month period
when Petitioner changed jobbers, he became aware of the need to fill out the
forms and began inquiry to the processes regarding the proper forms and the
proper procedure. It was a long process
before he was able to obtain the right forms.
Once Petitioner was able to obtain the right forms and properly process
the paperwork, the matter was resolved and the tax was remitted, accompanied by
the proper forms.
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 the positions of both parties, it
has been determined that this falls within the criteria of first time error and
reasonable cause does exist to waiver of the penalties. 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 July, 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 13 day of July, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^