BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-1186
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission for reconsideration of Commission decision denying a request for waiver of penalty and interest assessment of 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 the Petitioner's file serves as the evidentiary basis for this decision.
Petitioner, XXXXX, filed a timely fourth quarter XXXXX, and first quarter XXXXX sales tax returns. Petitioner's account was to be filed on an annual basis. The first quarter return was filed on a form marked "XXXXX through XXXXX, XXXXX", instead of "XXXXX through XXXXX", XXXXX. This lead Commission personnel to believe that the return was being filed as an emended XXXXX return: Therefore, a late penalty and interest were assessed. Petitioner submitted evidence that quarterly reports have been filed on several occasions although not consistently since Petitioner's accountants were aware that an annual filing would suffice.
All taxes were paid on time and in accordance with Tax Commission Rule. Petitioner's account has since been changed to a quarterly filing basis. Petitioner's only error was in reporting an incorrect filing period, therefore waiver of all penalty and interest assessments is in order.
DECISION AND ORDER
Based on the foregoing, it is the decision and order of the Commission that the request for waiver of penalty and interest assessments be granted.
DATED this 6 day of October, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine Davis