BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-1541
: 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.
Petitioner filed its fourth quarter XXXXX sales tax report on XXXXX, establishing sales tax liability of $$$$$. At that same time, Petitioner submitted partial payment in the amount of $$$$$, leaving a tax balance due of $$$$$. A 10% late payment penalty in the amount of $$$$$ was assessed against Petitioner, plus interest. Petitioner now requests that the Commission waive penalty and interest on the grounds Petitioner's bookkeeper had been ill and the company suffered from poor sales.
Commission records indicate that penalty and interest has been assessed against Petitioner with respect to sales tax for the third quarter XXXXX and the third quarter XXXXX, as well as an audit period of XXXXX through XXXXX.
DECISION AND ORDER
Based upon the facts that Petitioner has failed in the past to properly file and pay its sales tax liability and failed in the instant case to remit sales tax funds already collected from its customers, the Tax Commission finds sufficient cause does not exist to waive the penalty associated with Petitioner's sale tax liability for the fourth quarter XXXXX. It is so ordered.
DATED this 28th day of September, 1992.