BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 90-1399
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
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.
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
Joe B. Pacheco G. Blaine Davis