BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 90-1384
UTAH STATE TAX COMMISSION :
: Account No. XXXXX
STATEMENT OF CASE
Petitioner appeals the imposition of a $$$$$ filing penalty and an additional $$$$$ late payment penalty against its sales tax liability for the third quarter XXXXX. Pursuant to the Utah Administrative 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.
In XXXXX, Petitioner closed its post office box and filed a forwarding address with the XXXXX. Thereafter, Petitioner did not receive its third quarter sales tax report form from the Tax Commission. XXXXX called, then visited Tax Commission offices at about the time the return was due to file a change of address with the Tax Commission and also to obtain the necessary report form. He then filed the report and paid the sales tax due thereon. However, the report was not filed until ten days after it was due.
DECISION AND ORDER
Petitioner's late filing and payment of its third quarter XXXXX sales tax return was due to the lack of necessary report forms, and was largely beyond its control. Petitioner acted promptly to obtain a duplicate report form, and complete and pay the same. The Tax Commission therefore finds reasonable cause to waive the late filing and payment penalties which have been imposed in this matter. It is so ordered.
DATED this 7 day of September, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis