90-1537 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 90-1537

COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION,            :

                                                                                    :           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            Petitioner appeals the assessment of a $$$$$ late filing penalty and an additional $$$$$ late payment penalty against its third quarter XXXXX sales tax liability.  Pursuant to the Utah Administrative Procedures Act and the rules of the Tax Commission, this matter is conducted as an informal adjudicatory proceeding.  As no hearing has been requested, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

            Petitioner received its sales tax report form for the third quarter XXXXX in a timely fashion, but misplaced the form with other papers and then forgot to file its report.  Petitioner attributes this error to its preoccupation with other business demands.  The sales tax report form in question, which was due by XXXXX, was filed by Petitioner on XXXXX with full payment of the tax due in the amount of $$$$$.

DECISION AND ORDER

            In considering this matter, the Tax Commission notes Petitioner's failure to file and pay the sales tax report in question was due to its error in misplacing the report form.  Such an error does not constitute reasonable cause for late filing and payment of Petitioner's sales tax liability.  The Tax Commission therefore denies Petitioner's request for waiver of penalty.  It is so ordered.

            DATED this 28 day of August, 1990.

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