BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1249
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Acct No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission requesting waiver of a penalty
assessment on Petitioner's XXXXX sales taxes.
Pursuant to Utah Code Ann. §63-46b-5(1) (b,j) (1986 Rep., 1988 Supp.) no
hearing was held. A review of
Petitioner's file served as the evidentiary basis for this decision.
Petitioner
paid the sales tax in question one to two months late. Petitioner was
originally assessed a $$$$$ penalty because of this late payment. Petitioner
filed a request for waiver of that penalty which was misplaced by the Tax
Commission. Petitioner then filed
another waiver request form in XXXXX.
During
that period of time, the penalty assessment increased to $$$$$.
FINDINGS
Utah
Code Ann. §59-1-401 and59-12-111 (1987 Rep., 1989 Supp.) provide that penalties
shall be assessed for the late filing of tax returns and the late payment of
sales and use taxes. Utah Code Ann.
§59-1-401(8) (1987 Rep., 1989 Supp.) provides that the Tax Commission may upon
reasonable cause shown waive or reduce penalties assessed under the above
statutes. Reasonable cause has been
shown for a waiver of a portion of the penalty, due to the fact that an
additional penalty of $$$$$ was added onto the original penalty of $$$$$ after
Petitioner had filed the original waiver request form which was lost by the Tax
Commission.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision and order of the Utah State Tax
Commission that a portion of the penalties assessed is waived. Accordingly,
penalty has been reduced to $$$$$ and Petitioner shall also pay any interest
still outstanding in this matter.
DATED
this 30th day of November, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner