BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
90-1061
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 a waiver of a penalty
and interest assessment on Petitioner's first quarter XXXXX sales tax. 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 penalty and interest on this account were assessed because of a
XXXXX difference between the amount paid by Petitioner and the amount actually
due. Petitioner states that its
calculator rounded the figure of the amount due to $$$$$ whereas the Tax
Commission's computer rounded the figure to $$$$$.
Research
into Tax Commission records indicates that the penalty and interest in this
case was not charged for the XXXXX difference between the amount paid and the
amount owed, but because the tax return and its accompanying payment were not filed
until XXXXX, three days after the due date.
Under the statute a $$$$$ penalty was assessed for the late filing of
the return and another $$$$$ penalty was assessed for the late payment of the
taxes. Accompanying interest was also
assessed.
FINDINGS
Utah
Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall be
assessed for late filing and payment of taxes.
Utah Code Ann. §59-1-401(8) provides that the Tax Commission may upon
reasonable cause shown waive or reduce the penalties and interest assessed
under these statutes.
Such
reasonable cause has been shown in this case.
Both the sales tax return and the check which accompanied that return
are dated XXXXX. A difference of three
days under these circumstances is small and the penalty and interest should be
waived.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision and order of the Utah State Tax
Commission that Petitioner's request for waiver of penalty and interest is
granted. It is so ordered.
DATED
this 12 day of September,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