98-0315
Sales Tax
Signed 5/1/98
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY , )
:
Petitioner, : DECISION
:
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 98-0315
UTAH STATE TAX COMMISSION, :
: 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 on April 28, 1998.
Gail S. Reich, Administrative Law Judge, heard the matter for and on
behalf of the Commission. Present on
the telephone and representing Petitioner was PETITIONER REP. Present on the telephone and representing
Respondent was Mr. Orin Kimber, from the Collection Division. Present in person and representing
Respondent was Craig Newton, from the Collection Division.
Petitioner
brought this appeal to request a waiver of penalties imposed for the second,
third and fourth quarters of 1996.
However, a review of the file indicates that underlying taxes are still
at issue. A resolution needs to be made
at the division level. Furthermore, no
consideration was given to the waiver request on its merits at the division
level because the taxes had not been paid.
Therefore, the Commission is found to be without jurisdiction to hear
this matter until there is a resolution of the outstanding tax and a decision
of the waiver request at the division level.
Based
upon the foregoing, this appeal is dismissed.
The Petitioner may pursue an offer in compromise at the division level
and if the penalties are not resolved at that level, may request a waiver at
the division level and then, if necessary, may file another appeal on that
matter at the state level in a timely fashion.
DATED
this 1 day of May, 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 1 day of May, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^