90-1569 - Sales

 

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