BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 90-1124
UTAH STATE TAX COMMISSION :
: Account No. XXXXX
STATEMENT OF CASE
Petitioner appeals the imposition of a $$$$$ late filing penalty and an additional $$$$$ late payment penalty in connection with its sales tax liability for the second quarter XXXXX. Pursuant to the Utah Administrative Procedures Act and the rules of the Utah State Tax Commission, this matter is conducted as an informal adjudicatory proceeding. As no hearing has been requested, this decision is based upon information contained in the Tax Commission's file.
During XXXXX, XXXXX, owner of XXXXX, was seriously ill. As a result, he failed to file his sales tax return for the second quarter XXXXX until XXXXX, seven days late. When filed, Petitioner's return included payment in full of the sales tax liability of $$$$$. Tax Commission records indicate Petitioner has previously paid its sales tax in a timely manner.
DECISION AND ORDER
Petitioner's failure to file and pay its second quarter XXXXX sales tax until seven days after the due date was the result of a serious illness. Petitioner took prompt steps after recovering from the illness to file the delinquent sales tax report and pay the sales tax liability. In view of the foregoing circumstances and Petitioner's past record of prompt payment, the Tax Commission finds reasonable cause to waive the late filing and late payment penalties which have been assessed against Petitioner. 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
Joe B. Pacheco G. Bla