BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-2402
: 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.
Petitioner did not request a hearing in this matter.
Petitioner did not pay the sales and use tax ($$$$$) due on the first quarter of XXXXX until XXXXX. As a result, Petitioner was assessed a $$$$$ penalty. This penalty was subsequently reduced to $$$$$ plus a $$$$$ legal fee and interest.
Petitioner is requesting a waiver of the remaining penalty amount because owner XXXXX inadvertently forgot to mail in the tax until the second quarter. Petitioner states it did not receive a form for the first quarter and so Petitioner forgot to remit the tax.
The Tax Commission has been sending forms to Petitioner at the correct street address, but to the wrong suite number. The first quarter XXXXX form was never received by Petitioner. Currently, Petitioner is using xeroxed forms to submit quarterly sales and use tax returns.
Petitioner also points out that its filing and payment history with the Tax Commission is good.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to further reduce the remaining penalty associated with the sales and use tax due on the first quarter XXXXX. It is so ordered.
DATED this 7th day of May, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew