01-1643

Sales Tax

Signed: 6/4/02

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

 

PETITIONER, ) ORDER

)

Petitioner, ) Appeal No. 01-1643

)

v. ) Account No. #####

)

TAXPAYER SERVICES DIVISION OF ) Tax Type: Sales Tax

THE UTAH STATE TAX )

COMMISSION, ) Tax Year: 2001

)

Respondent. ) Judge: Davis

_____________________________________

 

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER REP

For Respondent: Ms. Laurie Payne, from the Taxpayer Services Division

 

 

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5 on May 13, 2002.

The sales tax return for Petitioner for July 2001 was late. Petitioner represented that the return and check were timely prepared on the due date of August 31, 2001. However, because of the pending Labor Day weekend, she was rushed out of the office at closing time and the mail for that day was not mailed.

When Petitioner returned to the office after the Labor Day weekend on Tuesday, September 4, 2001, she discovered the return and immediately called the Tax Commission and they told her to bring the return right in. Therefore, the return was immediately delivered to the Tax Commission on that day. In addition, Petitioner was new at the position and inadvertently included some sales on that return which should have been included for August of 2001, and therefore were paid early. Accordingly, penalty has been imposed on an amount in excess of the amount which should correctly have been included in the sales for July 2001. Those excess sales were an amount of $$$$$, and sales tax on that amount was $$$$$. Therefore, penalty has been imposed in an amount of $$$$$ more than would have been imposed if some of the August sales had not been included in the July return. The late return for July 2001 was the fourth delinquency over the three-year period.

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, the Commission finds that sufficient cause has been shown to waive $$$$$ of the penalty. However, sufficient cause has not been shown to justify a waiver of the remainder of the penalty or the interest thereon. It is so ordered.

This decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files 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, Utah 84134

Failure to request a Formal Hearing will preclude any further appeal rights in this matter.

DATED this 4th day of June , 2002.

 

 

____________________________________

G. Blaine Davis

Administrative Law Judge

 

 

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 4th day of June , 2002.

 

 

 

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

 

 

 

 

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner