BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1071
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty and interest on sales and use tax account No. XXXXX for the yearly period ending XXXXX. An Informal Hearing on the above matter was held on XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the matter for the Commission. XXXXX represented herself.
Petitioner stated that she took out the tax number in XXXXX, and that the return for the yearly period, XXXXX, was the first return which was due. Petitioner stated that either the Tax Commission or the post office sent the tax information to an incorrect address and the envelope was remailed and stamped with a later postmark. The materials finally arrived at Petitioners residence only one day before the due date. Petitioner was at this time in XXXXX and was unable to file the return until the following week. Petitioner requests a waiver of the penalty and interest.
Respondent properly assessed penalty and interest in this matter because the return was in fact, filed late. However, because this was Petitioner's first filing and because Petitioner promptly filed the return when she returned from XXXXX, the Tax Commission, in its discretion, hereby waives the penalty and interest.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest on sales and use tax account, No. XXXXX for the yearly period XXXXX be granted.
The Collection Division of the Utah State Tax Commission is hereby directed to adjust its records in accordance with this decision.
DATED this 20 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis