BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, :
: DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1569
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner,
XXXXX, appeals the imposition of late filing and late payment penalties totaling
$$$$$ with respect to its sales tax liability for the fourth quarter
XXXXX. Pursuant to the Utah
Administrative Procedures Act and the Rules of the Utah State Tax Commission,
this matter is conducted as an informal adjudicatory proceeding. At Petitioner's request, a hearing was
conducted by Alan Hennebold, Hearing Officer, on XXXXX, at XXXXX. XXXXX participated by telephone on behalf of
Petitioner.
FINDINGS
On
XXXXX, Petitioner placed its sales tax return for the fourth quarter XXXXX in
its mailbox for delivery to the Tax Commission. Enclosed with the return was Petitioner's check in payment of its
sales tax liability. The envelope containing the return and check fell out of
the mailbox. A neighbor retrieved the
envelope and returned it to the Petitioner, who immediately redeposited it in
the mail. The envelope was then
postmarked XXXXX and delivered to the Tax Commission.
In
the past, the Petitioner has filed and paid its sales tax liability in a timely
manner.
ORDER
The
Petitioner's failure to file its fourth quarter XXXXX sales tax return by the
due date was largely due to circumstances beyond its control. Such circumstances delayed the filing and
payment of the sales tax in question by only five days. The Tax Commission therefore finds reasonable
cause to waive the late filing and payment penalties which have been imposed
against the Petitioner. It is so
ordered.
DATED
this 17th day of October, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner