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