BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0658
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 second 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
failed to file a timely second quarter XXXXX sales tax return. Petitioner opened for business XXXXX but
asserts that a return form for the second quarter was never received. Petitioner was also unsure when the return
was due.
FINDINGS
Utah
Code Ann. §59-12-107(8) stipulates that a vendor shall, on or before the last
day of the month following each calendar quarter period, file with the
Commission a return for the preceding quarterly period. Failure to do so opens the vendor to
liability for penalties. Utah Code Ann.
§59-1-401-(l)(b) stipulates that a penalty of the greater of $$$$$ or 10
percent of the tax due shall be assessed for failure to file a tax due or no
tax due return. Petitioner's failure to file a timely return opened her to
liability for this penalty. However,
Section 59-1-401(8) authorizes the Commission to waive any penalties, and the
Commission will do so upon a showing of reasonable cause. Because this was Petitioner's
first time to file and the Petitioner was inexperienced in these tax matters,
it would be inequitable to deny a request for waiver of penalty.
DECISION AND ORDER
Based
on the foregoing fact, it is the decision and order of the Commission that the
request for a 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