BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88 1152
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 and interest
assessments 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
failed to file a timely first quarter XXXXX sales tax return and was assessed a
late filing penalty. Petitioner asserts
that she was informed by the Tax Commission that the proper forms for filing
would be sent to her. Petitioner never
received report forms for the first quarter and therefore did not file for that
quarter. Upon receipt of the Notice and
Demand for payment of taxes, Petitioner immediately filed a tax return and
remitted the tax due.
FINDINGS
Although
the Commission provides tax forms to its registered taxpayers as a service, the
ultimate responsibility for obtaining and filing tax forms remains with the
taxpayers. It is presumed that parties
dealing with the Commission are familiar with the tax laws and administrative
rules enacted by the Commission. See
Utah Admin. R. 861-lOa-l(D). Utah Code Ann.
§59-12-107(8) stipulates that every vendor shall file with the Commission a
sales tax return for the preceding quarterly period. This return is due on or before the last day of the month
succeeding the calendar quarter.
Failure to file a return as required subjects the vendor to liability
for any penalty and interest assessments.
Utah Code Ann. §59-1-401(1)(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. However,
Utah Code Ann. §59-1-401(7) authorizes the Commission to waive such penalties
upon showing a reasonable cause.
Because this is Petitioner's first filing period and immediate steps
were taken upon notice to correct the problem, a waiver of the penalty is in
order.
DECISION AND ORDER
Based
upon the foregoing facts, it is the decision of the Commission that the request
for a waiver of the 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