BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
90-1050
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner