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