BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 90-0967
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission requesting waiver of penalty and interest assessment on Petitioner's sales tax liability for the second quarter XXXXX. Pursuant to Utah Code Ann. §63-46b-5(1)(b,j) no hearing was held. A review of Petitioner's file served as the evidentiary basis for this decision.
It is the position of the Petitioner that the sales tax prepayment return and remittance were mailed on time for the period in question and, therefore, no penalties or interest should be charged to Petitioner's account.
Utah Code Ann. §§59-1-401 and59-1-402 provide that penalty and interest shall be assessed for the late filing and payment of taxes. Utah Code Ann. §59-1-401(8) provides that upon reasonable cause shown, the Tax Commission may waive or reduce penalty or interest assessed under the above statutes.
Such reasonable cause has not been shown for waiver of the interest in this case. A waiver of the very substantial penalty portion was already granted to the Petitioner by letter from the Tax Commission dated XXXXX. There is no certain way to determine when Petitioner actually mailed the return. It was received by the Tax Commission on XXXXX. Under such uncertain circumstances and in consideration of the already granted waiver of the penalty, a further waiver of the interest is not justified.
DECISION AND ORDER
Based upon the foregoing facts, it is the decision and order of the Utah State Tax Commission that Petitioner's request for waiver of interest is denied.
DATED this 8TH day of AUGUST, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis