BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1838
UTAH STATE TAX COMMISSION, : 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 XXXXX. A telephone
conference hearing was held on XXXXX in the offices of the Utah State Tax
Commission. Jerry E. Larrabee, Tax
Appeals Supervisor, represented the Commission. XXXXX represented herself.
Petitioner
stated that she and her family were out of town on a family vacation at the
time the return was due.
Petitioner
filed the return as soon as she came back.
Petitioner noted that the return was only a few days late and no taxes
were due for the period in question.
FINDINGS
Tax
Commission records indicate that a tax of $$$$$ was due for the period in
question and that the tax was paid on XXXXX.
Respondent assessed a $$$$$ late filing penalty and interest of $$$$$ on
the account.
Respondent
properly assessed penalty and interest.
The late filing penalty is assessed regardless of how much tax is due
for the quarter if the return is filed beyond the statutory due date.
However,
the Tax Commission, in its discretion, hereby waives the penalty and interest
since the return was only six days late and since Petitioner has an otherwise
good record.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of the late filing penalty on the sales and
use tax account No. XXXXX for XXXXX be granted.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 4 February, 1988
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