BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX,
Petitioner, :
: INFORMAL
DECISION
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 90-1103
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner,
XXXXX dba XXXXX, appeals the imposition of a $$$$$ late filing penalty and an
additional $$$$$ late payment penalty against his sales tax liability for the
first quarter XXXXX. Pursuant to the
Utah Administrative Procedures Act and the rules of the Utah State Tax
Commission, this matter is conducted as an informal adjudicatory proceeding.
Since no hearing has been requested, this decision is based upon information
contained in the Tax Commission's file.
FINDINGS
Petitioner
was out of town at the time his first quarter XXXXX sales tax report was
due. Before leaving, he instructed his
XXXXX year old daughter to mail the sales tax report. She failed to do so. On
his return to XXXXX, Petitioner mailed the report form, which was received on XXXXX,
thirty-two days late. The amount of the
tax due for the period in question was $$$$$.
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
Chairman Commissioner