BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0721
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 a penalty assessment on
Petitioner's first 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,
XXXXX, owner of XXXXX, failed to file a timely first quarter XXXXX sales tax
return. The return and tax due were
received by the Commission XXXXX. At
that time, Petitioner paid the tax due, a $$$$$ late filing penalty assessment,
and interest which had accrued to that time.
Petitioner remitted the amount due as stipulated on a statement of
delinquent taxes received from the Commission dated XXXXX.
FINDINGS
Utah
Code Ann. §59-1-401(1)(b) stipulates that the penalty of the greater of $$$$$
or 10 percent of the tax due shall be assessed for failure to file a timely tax
due or no tax due return. In addition,
if the tax is not paid within 90 of the due date, another penalty of the
greater of $$$$$ or 10 percent of the tax due will be charged. Petitioner's failure to file a timely return
and failure to file within the 90 day time period opened her to liability for
both the late filing and late payment penalties. However, because Petitioner relied upon the statement of
deliquent taxes dated XXXXX and paid the total amount due as shown on that
statement, a waiver of the $$$$$ late payment penalty is in order.
DECISION AND ORDER
Based
on the foregoing facts, 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