BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑0638
) 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. As provided for by Utah Code Ann. '63‑46b‑5, this decision is based upon information contained in the Tax Commission's file.
During early XXXXX, Petitioner computed its sales tax liability for the third quarter XXXXX, which tax was payable by XXXXX. Petitioner also prepared a check payable to the Tax Commission for $$$$$, the amount of tax due. However, because Petitioner had not yet received a blank sales and use tax return from the Commission, the matter was put aside pending receipt of the necessary form.
By XXXXX, Petitioner had still not received the form. It therefore used a sample form instead. The completed form and payment of the tax was received by the Tax Commission on XXXXX. A late filing penalty of $$$$$ was assessed against Petitioner.
Petitioner has provided documentation that its mail, including mail from the Tax Commission, was not properly delivered by the postal service. With the exception of the third quarter XXXXX, Petitioner has properly reported and paid its sales tax liability.
DECISION AND ORDER
In considering Petitioner's request for waiver of penalty in this matter, the Commission notes that the underlying cause of Petitioner's failure to file and pay its sales tax liability on time was an error by the postal service. Because this problem began outside Petitioner's control, and in light of Petitioner's history of compliance with sales tax requirements, the Tax Commission finds sufficient cause exists to waive the penalty associated with Petitioner's third quarter XXXXX sales tax liability. It is so ordered.
DATED this 7 day of May, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes
NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b‑14(3)(a).