BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1071
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner