BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
:
v. : INFORMAL DECISION
: Appeal No.
90-1399
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission requesting a waiver of a penalty
and interest assessment on Petitioner's sales and use tax for the third quarter
XXXXX. Pursuant to Utah Code Ann.
§63-46B-5(1)(b,j) no hearing was held.
A review of Petitioner's file served as the evidentiary basis for this
decision.
Petitioner
states that on XXXXX, Petitioner became aware that it had not received its last
form from the Tax Commission for sales tax.
Petitioner called the Tax Commission and requested a form which was then
mailed to the Petitioner. Upon
Petitioner's receipt of that form, Petitioner filed and paid the third quarter
XXXXX sales tax. Petitioner states that
it believes the tax form was not sent to the right address because Petitioner
had recently moved and the tax form had never arrived at the new address. Tax Commission records indicate that this
Petitioner has a history of late filing and payment of sales tax.
FINDINGS
Utah
Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall be
assessed for late filing and payment of taxes.
Utah Code Ann. §59-1-401(8) provides that the Tax Commission may waive
or reduce the penalties and interest assessed under the statute upon reasonable
cause shown.
Such
reasonable cause has been shown for waiver of only a portion of the penalties
assessed. The taxpayer is responsible
to ensure that timely filing and payment of taxes is made whether or not a form
is sent from the Tax Commission.
The
due date for the filing and payment of taxes is the same each time and
Petitioner should be aware of that date and ensure that sufficient arrangements
are made so that the filing and payment are timely. However, in consideration of the small amount of the tax ($$$$$)
relative to the total penalty amount of $$$$$, part of the penalty should be
waived under these circumstances.
DECISION AND ORDER
Based
upon the foregoing facts, it is the decision and order of the Utah State Tax
Commission that the penalty be reduced to $$$$$. Interest is not waived.
It is so ordered.
DATED
this 12th 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 Commissioner