BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-3250
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 a late filing
penalty 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. David J. Angerhofer, Hearing Officer, heard
the matter for the Tax Commission.
XXXXX represented the Petitioner.
Petitioner
stated that she had sent for a tax number in XXXXX, but did not receive the
license until XXXXX. In XXXXX, she
received a letter notifying her of a $50.00 late filing penalty for XXXXX. Petitioner stated that the Taxpayer Services
Unit had demanded payment by XXXXX, one day after the hearing, or they will
send a sheriff to Petitioner's home to attach the property or garnish her
income. Petitioner requests a waiver of
the penalty.
FINDINGS
Petitioner
is not subject to a late filing penalty for XXXXX. This was Petitioner's first time filing and the Petitioner had
not received the sales tax license or the forms prior to the expiration of the
filing deadline.
Tax
Commission records indicate that Petitioner's return for XXXXX was also filed
late because the due date of the return was XXXXX and the postmark on the
envelope was XXXXX. This is
incorrect. The return for XXXXX was
timely filed since the return was postmarked by the statutory due date. If a return is timely mailed it is timely
filed.
Because
of the small amount of tax involved, the Petitioner is advised to consider the
option of filing on an annual basis instead of on a quarterly basis. The Tax Commission commends Petitioner for
her honesty and for her efforts to do the right thing regarding taxes.
DECISION AND ORDER
Based
on the foregoing, it is the decision of the Utah State Tax Commission that
penalty and interest on sales and use tax account No. XXXXX for XXXXX be
waived.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision and issue a refund of the
penalty and interest paid by the Petitioner
DATED
this 10 day of 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