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.
FINDINGS
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.
DATED
this 30 day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner