BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS OF LAW
v. : FINAL DECISION
: Appeal No. 88-1177
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, ) Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Tax Commission. Present, and representing the Petitioners, were XXXXX. This matter involved the appeal of the Petitioners from the denial of their request for waiver of penalties imposed for the late filing of the third quarter sales tax for XXXXX.
Based upon the evidence and arguments presented at the hearing, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period of time in question is the third quarter of XXXXX.
3. The sales tax of $$$$$ was due on XXXXX.
4. The tax for the period in question was paid on XXXXX.
5. A penalty of $$$$$ and interest of $$$$$ was assessed.
6. The Petitioners did not receive the report forms for the third quarter of XXXXX.
7. The Petitioner stated that they relied upon receipt of the forms in a timely manner to remind them to pay the quarterly sales tax. When they did not receive the forms for the third quarter of XXXXX, they forgot to submit the tax. They were reminded that such taxes needed to be paid when they received their forms for the fourth quarter of XXXXX.
CONCLUSIONS OF LAW
The State Tax Commission may waive, reduce, or compromise any of the penalties or interest imposed for the late filing of a return or late payment of taxes if the taxpayer can show a reasonable cause for such delay.
DECISION AND ORDER
At the outset, the Tax Commission notes that the Petitioner's file their sales tax on a quarterly basis. Because of the small amounts of taxes due during those periods, the Petitioner's could, perhaps, inquire into the possibility of filing on an annual basis.
The Tax Commission, after reviewing the evidence and arguments of the Petitioner, finds that sufficient cause to reduce the penalty associated with the late filing of the third quarter of the XXXXX sales tax exists. Therefore, it is the decision of the Utah State Tax Commission to reduce the penalty associated with the third quarter of XXXXX to an amount of $$$$$. It is so ordered.
DATED this 18 day of August, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis