BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
: INFORMAL
DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1384
UTAH STATE TAX COMMISSION :
: Account
No. XXXXX
Respondent. :
_____________________________________
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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner