BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
: INFORMAL
DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1124
UTAH STATE TAX COMMISSION :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner
appeals the imposition of a $$$$$ late filing penalty and an additional $$$$$
late payment penalty in connection with its sales tax liability for the second
quarter XXXXX. Pursuant to the Utah
Administrative Procedures Act and the rules of the Utah State Tax Commission,
this matter is conducted as an informal adjudicatory proceeding. As no hearing has been requested, this
decision is based upon information contained in the Tax Commission's file.
FINDINGS
During
XXXXX, XXXXX, owner of XXXXX, was seriously ill. As a result, he failed to file his sales tax return for the
second quarter XXXXX until XXXXX, seven days late. When filed, Petitioner's return included payment in full of the
sales tax liability of $$$$$. 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
Chairman Commissioner
Joe B. Pacheco G. Bla