BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88 0155
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis