BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-1444
: 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. This decision is based upon information contained in the Tax Commission's file.
Petitioner was two weeks late in filing and paying its sales tax liability for the second and fourth quarters of XXXXX. The tax due for the two quarters was $$$$$ and $$$$$, respectively. Petitioner was assessed a $$$$$ late filing penalty and a $$$$$ late payment penalty with respect to each quarter, making a total penalty of $$$$$.
Petitioner contends it believed its bookkeeper had properly paid the sales tax reports in question. The bookkeeper is no longer employed by Petitioner. Except for the two quarters now in question, Petitioner has a good record of compliance with the Sales Tax Act.
DECISION AND ORDER
In light of the small amount of tax involved, Petitioner's record of compliance, and the minimal length of time the returns were late, the Tax Commission finds sufficient cause does exist to reduce the penalty associated with the Petitioner's sales tax liability for the second and fourth quarters of XXXXX to $$$$$ for each quarter, for a total penalty of $$$$$. It is so ordered.
DATED this 14th day of July, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes