BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 90-1103
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
STATEMENT OF CASE
Petitioner, XXXXX dba XXXXX, appeals the imposition of a $$$$$ late filing penalty and an additional $$$$$ late payment penalty against his sales tax liability for the first quarter XXXXX. Pursuant to the Utah Administrative Procedures Act and the rules of the Utah State Tax Commission, this matter is conducted as an informal adjudicatory proceeding. Since no hearing has been requested, this decision is based upon information contained in the Tax Commission's file.
Petitioner was out of town at the time his first quarter XXXXX sales tax report was due. Before leaving, he instructed his XXXXX year old daughter to mail the sales tax report. She failed to do so. On his return to XXXXX, Petitioner mailed the report form, which was received on XXXXX, thirty-two days late. The amount of the tax due for the period in question was $$$$$.
DECISION AND ORDER
The late filing of Petitioner's first quarter XXXXX sales tax report and the late payment of the tax due with respect to that period resulted from the failure of Petitioner's agent to mail the return and payment on time. Such circumstances do not constitute reasonable cause to waive the penalties which have been imposed in this matter. Petitioner's request for waiver is therefore denied. It is so ordered.
DATED this 7th day of September, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew