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