BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
XXXXX ) AND FINAL DECISION
: Appeal No. 90-1519
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Joseph G. Linford, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX.
Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is the fourth quarter of XXXXX.
3. Petitioner states that he mailed the tax return and the accompanying payment in a timely manner before the deadline for the submission of the return and payment to the Tax Commission. The tax return for the period in question is dated XXXXX as is the check for the tax amount. Petitioner testified that he personally drove to the post office and mailed the return and payment on XXXXX. The Tax Commission did not receive the return and payment until XXXXX.
4. Petitioner submitted a letter from the consumer affairs representative at the XXXXX office of the XXXXX. The letter states that the postmark on the envelope in which Petitioner's return and payment were mailed indicates a XXXXX, date, but that the postmark is "out of the ordinary" and it appears that the envelope probably did not go through the post office's canceling machine as is the usual procedure. The letter states that the unusual type of postmark could indicate that the letter was "found in supposedly empty equipment, but that statement is usually noted on the letter," and that it is possible that a delay occurred within the postal system.
5. Petitioner's bank statement shows that Petitioner had sufficient funds in his bank account to cover the amount of the taxes for the period in question.
6. Based upon these facts, Petitioner requests that the penalties and interest assessed for the period in question be waived.
CONCLUSIONS OF LAW
The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
The Tax Commission finds that the delay in the submission of the tax return and payment was not due to any fault of the Petitioner, but was due to circumstances beyond Petitioner's control. Therefore, the penalty and interest assessments for the period in question should be Waived.
Based upon the foregoing, the Tax Commission finds that sufficient cause has been shown which would justify a waiver of the penalty and interest associated with the fourth quarter of XXXXX. It is so ordered.
DATED this 14th day of February, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis