BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner