BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 90-1050
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission requesting waiver of penalty or interest assessment on Petitioner's sales and use tax return for the third quarter of 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.
Petitioner states that the taxes for this period were filed on a timely basis. The check was dated XXXXX and the envelope had a postmark date of XXXXX. Since the deadline in this case would have been XXXXX this indicates that the taxes were not filed timely.
Utah Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall be assessed for the late payment and filing of taxes. Utah Code Ann. §59-1-401(8) provides that upon reasonable cause shown, the Tax Commission may waive or reduce penalties assessed under the above statutes.
Such reasonable cause has been shown for waiver of a portion of the penalty in this case. While it is clear that Petitioner was late in paying the taxes in question, Petitioner was less than a week late and this was Petitioner's first and only late payment, therefore, some consideration should be given. The penalty amount of $$$$$ should be reduced.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the penalty be reduced to $$$$$ and that Petitioner's request for waiver of interest is denied. Interest shall be recalculated to take into account the reduction of penalty. It is so ordered.
DATED this 20 day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis