BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: 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.
FINDINGS
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.