BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88 0155
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to request for agency
action under Utah Code Ann. § 63-46B-5 and Rule of Administrative Procedures
R861-05ABl(a)
STATEMENT OF FACTS
In
XXXXX the Petitioner applied for a sales tax license number. At that time the Petitioner requested an
annual filing status. In XXXXX, the
Petitioner had still not received the requisite information so he contacted the
Tax Commission. A tax number was given
verbally over the telephone and approximately two weeks later the appropriate
returns and information was received in the mail. Upon receipt of those forms Petitioner noticed that the return
form for XXXXX had been sent to the Petitioner. The Petitioner again contacted the Tax Commission requesting
clarification. The clarification was
necessary because the Petitioner had requested an annual reporting status
instead of a quarterly reporting status. The Petitioner was given a number
(XXXXX) to contact to resolve the problem. The number was called numerous times
both day and night and no answer was received.
Finally the Petitioner sent a letter to the Tax Commission requesting
clarification of the problem. In the
meantime the Petitioner was assessed a late filing and late payment penalty of
$$$$$ on the XXXXX return. Petitioners have requested a waiver of that penalty
based on their annual reporting filing request and the fact that their forms
and returns were not even sent to the Petitioner until after the due date.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalties for the second quarter XXXXX be waived.
DATED
this 31 day of March, 1988.
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