BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
: INFORMAL
DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1386
UTAH STATE TAX COMMISSION :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner,
XXXXX, appeals the imposition of late filing and late payment penalties
totaling $$$$$ with respect to its sales tax liability for the fourth quarter
XXXXX. Petitioner also appeals late
filing and late payment penalties totaling $$$$$ with respect to its sales tax
liability for the second quarter XXXXX.
Pursuant to the Utah Administrative Procedures Act and the rules of the
Utah State Tax Commission, this matter is conducted as an informal adjudicatory
hearing. As no hearing has been
requested, this decision is based upon information contained in the Tax Commission's
file.
FINDINGS
Due
to the negligence of one of its owners, Petitioner failed to file and pay its
sales tax liability for the fourth quarter XXXXX until XXXXX two days after the
filing date had passed. With respect to
the second quarter XXXXX, Petitioner has provided no explanation for its late
filing and payment of its sales tax liability in the amount of $$$$$.
DECISION AND ORDER
Petitioner's
request for waiver of such penalties with respect to the fourth quarter XXXXX,
which was only two days late, is granted.
As Petitioner has failed to provide any explanation for its late filing
and payment of sales tax liability for the second quarter XXXXX, its request
for waiver of late filing and late payment penalties in connection with that
quarter is denied. It is so ordered.
DATED
this 24th 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