BEFORE THE UTAH STATE TAX COMMISSION
In Re: :
: INFORMAL DECISION
: Appeal No. 92-1784
: 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 is a small, family-owned XXXXX seller. It is required to file and pay its sales tax liability on a calendar year basis. Commission records show Petitioner has timely filed and paid its sales tax every year except for the year in question.
In all previous years, Petitioner received the necessary sales tax report form from the Commission in advance of the filing deadline of XXXXX. However, Petitioner received no such report form for the XXXXX calendar year. In XXXXX, Petitioner wrote the Commission asking for the form. It received the form in XXXXX and immediately completed and paid its tax liability of $$$$$. A $$$$$ late filing and $$$$$ late payment penalty have been assessed against Petitioner.
DECISION AND ORDER
In view of the Petitioner's history of compliance with sales tax requirements, its efforts to comply for the year in question, and the small amount of the tax in question, the Tax Commission finds sufficient cause does exist to waive the penalties associated with Petitioner's XXXXX sales tax liability. It is so ordered.
DATED this 7 day of January, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Joe B. Pacheco R. H. Hansen
S. Blaine Willes Roger O. Tew