BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-0134
: 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.
XXXXX, owner of XXXXX, went into business for the first time in XXXXX. Petitioner filed and paid its first quarter XXXXX sales and use tax in the amount of $$$$$ on XXXXX, ten days late. A $$$$$ late filing penalty was assessed plus interest. Legal fees in the amount of $$$$$ were added.
Petitioner filed and paid its second quarter XXXXX sales and use taxes in the amount of $$$$$ on XXXXX, twenty-nine days late. A $$$$$ late filing fee was assessed plus interest.
XXXXX received the notice of penalty on the first quarter of XXXXX after the second quarter filing was filed late. This notice arrived late because it had been addressed to XXXXX instead of the correct address of XXXXX.
XXXXX did not realize that a penalty would be assessed for the untimeliness of Petitioner's first filing. Further, after phone calls to the Tax Commission she understood that the first quarter penalty had been doubled when she failed to pay the first $$$$$ notice. She did not know that Petitioner had been assessed $$$$$ twice for two separate late filings.
DECISION AND ORDER
Based on the foregoing, the Tax Commission finds sufficient cause does exist to waive the penalty and legal fees associated with the first quarter of XXXXX. The penalty associated with the second quarter of XXXXX is not waived. Interest is also not waived. It is so ordered.
DATED this 23rd day of April, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes