BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-1186
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
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.
FINDINGS
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
Commissioner