BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) AMENDED
: INFORMAL
DECISION
XXXXX, ) Appeal No. 91-0683
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter was previously decided by the Commission, and subsequent to the decision,
information was provided which had previously not been provided to the
Commission.
FINDINGS
This
appeal arises out of the third quarter XXXXX sales tax return of the
Petitioner. The return was due on
XXXXX, and was filed on XXXXX, approximately XXXXX days late. The return showed an amount of $$$$$ due,
and a patent of $$$$$ accompanied the return.
The Petitioner misinterpreted the information requested on line 4, and
had included all of her purchases on the line 4 which asks for items consumed,
so that the total sales shown on which sales tax should have been collected was
much larger than it should have been.
However, Petitioner did not calculate or pay sales tax on the total
sales shown on the return, but calculated it on the correct amount. Therefore,
when the auditing division received the return, they made the calculation based
upon the total sales as shown on the return of Petitioner. When she received
the notice from the auditing division of the additional tax due, she called the
Tax Commission and determined the mistake which had been made. She then filed an amended return on XXXXX,
in which she showed the correct amount of taxable sales and the correct amount
of tax. The correct amount of tax was
as she had shown on the original return of $$$$$, which amount had been paid
with the return.
A
late filing penalty of $$$$$ was imposed, and because of the allocation of the
payment to penalty and interest, it left the account showing a shortage by the amount
of the penalty and interest which had been imposed. When that amount was not
paid within 90 days, a late payment penalty was imposed in the amount of $$$$$,
together with a $$$$$ legal fee.
Petitioner had paid an amount equal to the full amount of the tax due
within less than 90 days after the due date of the return, and the late payment
penalty was imposed only because of the aforesaid allocation of the payments to
penalty and interest.
Petitioner
has made several calls to the Tax Commission to try to have this matter
straightened out.
In
addition, Petitioner has paid the $$$$$ late filing penalty, so that the amount
outstanding represents the $$$$$ late payment penalty and the interest.
AMENDED DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds sufficient cause does exist to
waive the late payment penalty and the $$$$$ legal fee which have been imposed,
and that sufficient cause does not exist to waive the $$$$$ late filing penalty
which has been paid, nor to waive the interest. However, the interest should be adjusted to account for the
waiver of the penalties and legal fees as imposed herein. It is so ordered.
DATED
this 7 day of October, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner