91-0332 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX                                                                                  )           Appeal No. 91-0332

                                                                                    :           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

            Petitioner appeals the assessment of penalty and interest on its sales tax for the period of XXXXX, through XXXXX.  Petitioner states that the tax was paid, and therefore, penalty and interest should not be assessed.  The check which Petitioner sent in payment of the tax funds in question is dated XXXXX.  The due date for the payment was XXXXX.  Tax Commission records show that the return and payment were received by the Tax Commission on XXXXX. Therefore, because the tax payment and return were not filed timely by Petitioner, a $$$$$ penalty for failure to timely file the return and a $$$$$ penalty for failure to timely pay the tax was imposed, along with corresponding interest, according to law.  Petitioner asserts that it is located in a small town where mail will often stay at the post office all week before getting stamped by the post office and leaving town.

            The above facts clearly demonstrate that the filing of the return and payment of the tax was not done by Petitioner in a timely manner, and that the penalty and interest assessments are therefore appropriate.  Petitioner asserts nothing upon which to base a conclusion that the untimely filing and payment of the taxes in question was due to circumstances beyond the control of Petitioner. There is no indication that any difficulty with the post office caused the late filing and payment in question, particularly since the check in payment of the tax was not even dated until after the due date.

DECISION AND ORDER

            The Tax Commission finds that sufficient cause does not exist to waive the penalty associated with the Petitioner's sales tax for the tax year XXXXX. It is so ordered.

            DATED this 24 day of April, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner