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