88-0507

Sales

Signed 10/11/88

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

Petitioner, )

)

v. ) FINDINGS OF FACT,

) CONCLUSIONS OF LAW, &

) FINAL DECISION

COLLECTION DIVISION OF THE ) Appeal No. 88‑0507

STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX

Respondent. )

_____________________________________

STATEMENT OF CASE

A prehearing conference was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Presiding Officer, represented the Tax Commission. XXXXX represented the Petitioner. During the course of the prehearing conference the presiding officer converted the proceeding to a formal hearing.

FINDINGS OF FACT

The period in question is the forth quarter of XXXXX. Payment was received on XXXXX. Petitioner stated that the taxes were timely filed, but that the envelope did not contain the return address or postage. Consequently, the return ended up in the dead‑letter office of the Post Office. Petitioner stated that he had the money in the bank at the time the taxes were filed, that he has a good prior filing history, and that he was out of town when the return was required to be filed. Petitioner called home and had his children mail the return. Petitioner discovered the error six weeks later and contacted the Tax Commission to resolve the problem.

CONCLUSIONS OF LAW

Penalty was properly assessed on this account because the return was, in fact, filed late. However, the Tax Commission, in its discretion, hereby reduces the penalty to $$$$$ because of Petitioner's prior good filing history, because Petitioner made efforts to timely file the return even though he was out of town, because Petitioner discovered the error and contacted the Tax Commission before the Tax Commission contacted the Petitioner.

FINAL DECISION

Based on the foregoing, the Utah State Tax Commission hereby reduces the penalty on sales and use tax account No. XXXXX fourth quarter of XXXXX to $$$$$.

The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

DATED this 11 day of October, 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

NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. '' 63‑46b‑13(1), 63‑46b‑14(2)(a).

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