BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-1249
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, )
: Acct No. XXXXX
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 $$$$$ penalty because of this late payment. Petitioner filed a request for waiver of that penalty which was misplaced by the Tax Commission. Petitioner then filed another waiver request form in XXXXX.
During that period of time, the penalty assessment increased to $$$$$.
Utah Code Ann. §59-1-401 and59-12-111 (1987 Rep., 1989 Supp.) provide that penalties shall be assessed for the late filing of tax returns and the late payment of sales and use taxes. Utah Code Ann. §59-1-401(8) (1987 Rep., 1989 Supp.) provides that the Tax Commission may upon reasonable cause shown waive or reduce penalties assessed under the above statutes. Reasonable cause has been shown for a waiver of a portion of the penalty, due to the fact that an additional penalty of $$$$$ was added onto the original penalty of $$$$$ after Petitioner had filed the original waiver request form which was lost by the Tax Commission.
DECISION AND ORDER
Based on the foregoing facts, it is the decision and order of the Utah State Tax Commission that a portion of the penalties assessed is waived. Accordingly, penalty has been reduced to $$$$$ 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