BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
XXXXX ) AND FINAL DECISION
: Appeal No. 91-1208
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a formal telephone hearing on XXXXX. G. Blaine Davis, Administrative Law Judge, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner on the telephone was XXXXX.
Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is XXXXX through XXXXX.
3. The Petitioner is a multi-state corporation with its primary offices in XXXXX.
4. The Petitioner timely filed the fourth quarter XXXXX sales tax return, but did not include payment with the return.
5. The Petitioner represented that the failure to make payment was merely an oversight because the responsible employees are used to dealing with the Internal Revenue Service where the payments have all been prepaid, and it was assumed that the payment had previously been made for the sales tax.
6. The third and fourth quarter XXXXX and first quarter XXXXX sales tax returns were all filed and paid late. Petitioner represents that those periods were paid late because XXXXX failed to advise them as to what was necessary to properly file and pay taxes for those periods, and those periods should be considered separately.
7. The payment on the return for which the penalty has been imposed was received XXXXX days late.
CONCLUSIONS OF LAW
The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Where the payment was received approximately XXXXX months late, and the Petitioner has other periods that were also filed and paid late, the Commission determines that the penalty for late payment should not be waived.
Based upon the foregoing, the Tax Commission finds that sufficient cause has not been shown which would justify a waiver of the penalty or interest associated with the sales tax return for the fourth quarter of XXXXX. It is so ordered.
DATED this 6 day of December, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes