BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
XXXXX ) INFORMAL DECISION
: Appeal No. 91-1326
: 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 Commissions file.
Petitioner's sales and use tax return and corresponding payment in the amount of $$$$$ for the year XXXXX were due XXXXX. Petitioner's return and payment were not filed and paid until XXXXX. A penalty in the amount of $$$$$ plus interest was assessed accordingly.
Petitioner claims, however, it did mail its return and payment on XXXXX. A photocopy of Petitioner's canceled check and return shows they were dated XXXXX. Petitioner has submitted additional evidence strongly indicating that Petitioner's local postal service has a continuing problem of failing to expedite both incoming and outgoing mail. Petitioner has a history of timely payments and filings.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty associated with the sales and use tax return and payment due on the year XXXXX in light of the fact that Petitioner did diligently attempt to file and pay in a timely manner. It is so ordered.
this 30 day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes