BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX ) Appeal No. 91-0326
: 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
Petitioner was assessed penalty and interest for late filing of their sales tax
return for the third quarter of XXXXX, third quarter of XXXXX and fourth
quarter of XXXXX.
The
records reflect that the return for the third quarter of XXXXX was filed on
XXXXX, a period of 6 days late. The
return for the third quarter of XXXXX was filed on XXXXX, a total of 24 days
late. The return for the fourth quarter
of XXXXX was filed on XXXXX, a total of 13 days late.
The
Petitioner represents that their records indicate the returns were all timely
filed, but that they were not notified of any of the delinquencies until XXXXX,
approximately 4 years after the initial delinquency.
DECISION AND ORDER
In
view of the short period of delinquency and the long time in between the
delinquency and the time when notification was given to the Petitioner, the Tax
Commission finds sufficient cause does exist to waive the penalty associated
with the sales tax for the relevant quarters stated above. It is so ordered.
DATED
this 16 day of August, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner