BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑0890
) 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.
Petitioner did not request a hearing in this case.
Petitioner filed its second and third quarter XXXXX sales and use tax returns together on XXXXX. XXXXX, the owner, however, erred in filling in the tax period information boxes when she sent in the returns. (See exhibits A and B). XXXXX verified this mistake by telephone with the hearing officer.
One return indicates that Petitioner owed zero for the third quarter XXXXX due for filing XXXXX. The other return indicates that Petitioner owed $$$$$ for the second quarter XXXXX due for filing XXXXX. It is clear that the Tax Commission was confused about which return applied to which quarter based upon the information Petitioner provided.
The Commission did not assess Petitioner any penalty for the return that reported zero amount due. It did, however, assess Petitioner two $$$$$ late filing and late payment penalties for the return that reported $$$$$ due plus interest.
According to XXXXX, Petitioner owed zero for the second quarter XXXXX and $$$$$ for the third quarter. With this correction then, the Tax Commission is at liberty to assess Petitioner late filing penalties on both quarters as they were both filed late and another late payment penalty on the third quarter.
XXXXX explained that Petitioner moved from Salt Lake City to Salt Lake County during the second quarter XXXXX. She reported Petitioner's new address change to the licensing department thinking it was a part of the Tax Commission. She could not understand why she did not receive any sales and use tax forms for filing purposes after the move.
She feels that the penalty assessments are unfair in this case.
DECISION AND ORDER
The Tax Commission assesses Petitioner no penalties on the failure to timely file the second quarter XXXXX sales and use tax return. The Commission does assess Petitioner a single $$$$$ late penalty on the third quarter XXXXX sales and use tax return which shows a tax payment of $$$$$.
Interest is not waived on this third quarter filing.
The Commission instructs the Collections Division to adjust its records in accordance with the changes described above. It is so ordered.
DATED this 24 day of September, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
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).