BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
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
Respondent. :
_____________________________________
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner