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