87-0905 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION OF UTAH

_____________________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0905

STATE TAX COMMISSION OF UTAH                   )           Account No. XXXXX

            Respondent.                                                     :

______________________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an informal hearing on XXXXX.  James E. Harward, hearing officer, heard the matter for the Tax Commission.  XXXXX appeared representing the Petitioner.

            The Petitioner stated that he was an annual filing basis for state sales tax returns.  In thirty years of business, the State Tax Commission has always sent the form for the Petitioner to fill out and send in with the payment.  When the filing period was approaching, the Petitioner had not yet received the form and he contacted the Tax Commission and requested a new form to be sent. A new form was sent and the Petitioner filed his return.  By the time he had received and filed the sales tax return, the due date had passed.  A $$$$$ late filing fee was assessed the taxpayer. On XXXXX, the taxpayer received in the mail, unsolicited, the form return for which was to be filed.  The form was approximately four months late in order to be timely filed.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order that the penalty be waived.  The Tax Commission makes this decision because the taxpayer on his own initiative contacted the tax Commission and Requested a form and filed his return.

            DATED this 7 day of August, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner