BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0602
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 penalty assessments on
Petitioner's fourth quarter XXXXX sales tax.
Pursuant to Utah Code Ann. §63-46b-5(1)(b), no hearing was held. A review of the Petitioner's file served as
the evidentiary basis for the decision.
Petitioner,
XXXXX, ceased business operations in XXXXX.
XXXXX, owner and representative for Petitioner, asserts she contacted
the Commission notifying them of an address change and requested that the
fourth quarter report form be mailed to the new address. XXXXX never received this form. She then contacted the Commission again,
this time requesting a blank report form.
Again, this form was not received. XXXXX then turned the matter over to
XXXXX, a CPA, to handle the matter.
After
several contacts with Tax Commission personnel, XXXXX finally acquired the
appropriate forms and immediately submitted tax and interest due for the fourth
quarter XXXXX. Due to the delays in
obtaining forms, the return was filed late.
Petitioner asserts that efforts made by XXXXX and XXXXX were diligent
and sufficient to establish a willingness to comply and now requests that late
filing and late payment penalty assessments be waived.
FINDINGS
The
Tax Commission finds that Petitioner made a reasonable effort to comply with
the filing requirements.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that the request for waiver of penalty assessments be granted.
DATED
this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner
^^