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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner