88-0011 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

:

v. : INFORMAL DECISION

:

COLLECTION DIVISION OF THE : Appeal No. 88-0011

UTAH STATE TAX COMMISSION, : Acct. No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This is an appeal to the Utah State Tax Commission for reconsideration of a Commission decision denying a request for waiver of a penalty assessment of Petitioner's first quarter XXXXX sales tax return. Pursuant to Utah Code Ann. 63-46b-5(1)(b), no hearing was held. A review of Petitioner's file served as the evidentiary basis for this decision. Petitioner, XXXXX, failed to file a timely first quarter sales return for XXXXX. XXXXX, Representative for Petitioner, was out of town until XXXXX and was unable to file the return until that time. Petitioner has been in business since XXXXX. This is the first time a return was filed late.

FINDINGS

Utah Code Ann. 59-1-401(1)(b) stipulates that a penalty of the greater of $$$$$ or 10 percent of the tax due shall be assessed for failure to file a timely tax due or no tax due return. However, because the Petitioner has an excellent past filing record, which shows his conscientiousness and willingness to comply, and because he filed the first quarter sales tax return for XXXXX immediately upon his return, the Tax Commission finds reasonable cause to waive the penalty.

DECISION AND ORDER

Based on the foregoing facts, it is the decision and order of the Commission that the request for waiver of penalty be granted.

DATED this 27 day of September, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

FOR THE COMMISSION

G. Blaine Davis

Commissioner