BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 91‑0835
) 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.
The sales tax return for the Petitioner for the second quarter of XXXXX, was filed on XXXXX, which made the return eight days late. A $$$$$ penalty was imposed because of the late filing.
The Petitioner alleges that during XXXXX, it converted its accounting to a main frame computer system and during the change over process, there were many input errors that occurred and thereafter required more than one hundred sixty hours to audit the XXXXX tax report so they were diligently working on the return to attempt to comply with the law and have the return properly filed.
They further represent that they have a similar entity XXXXX, which was also eight days late for the same period and for which all penalties and interest have heretofore been waived and the charges reduced to XXXXX.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty and interest associated with the sales tax for the second quarter XXXXX. It is so ordered.
DATED this 8 day of August, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes
NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b‑14(3)(a).