90-1591 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 90-1591

: Account No. XXXXX

_________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

The issue before the Commission is the Petitioner's request for waiver of penalty and interest associated with its sales tax liability for the second quarter XXXXX. The Petitioner filed and paid its sales tax liability for the second quarter XXXXX, on XXXXX. The Commission has no record of receiving either return or check. When subsequently advised of that fact, the Petitioner submitted a stop payment request on its original check, completed a duplicate tax return and submitted a replacement check in full payment of the tax due.

Penalty and interest charges have previously been assessed against the Petitioner on one other occasion for late filing and payment of sales tax liability.

DECISION AND ORDER

Although the Petitioner has previously been delinquent on one occasion in payment of its sales tax liability, it appears that the circumstances leading to its late filing and payment for the second quarter XXXXX were beyond its control. The Commission therefore finds sufficient cause does exist to waive the penalty associated with the second quarter XXXXX sales tax. The Commission declines to waive interest charges in this matter. It is so ordered.

DATED this 3RD day of SEPTEMBER, 1991.