93-1413

Sales

Signed 8/16/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX )

) Appeal No. 93‑1413

) 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 authorized by Utah Code Ann. '63‑46b‑5, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

XXXXX ("XXXXX" hereafter) is required to file annual sales and use tax returns within 30 days after the end of each year.

During XXXXX, XXXXX delivered its XXXXX return form to its tax preparer. The tax preparer misunderstood its assignment and failed to complete the return. XXXXX discovered the error during XXXXX and immediately filed the return and paid the tax due of $$$$$. The return and tax payment were received by the Commission on XXXXX.

XXXXX was assessed with late filing and late payment penalties totalling $$$$$.

XXXXX's account history shows that of the last seven years, it has had sales tax liability during only XXXXX and XXXXX. It properly filed and paid its XXXXX sales tax liability.

DECISION AND ORDER

In light of the small amount of tax due, the fact that XXXXX discovered and corrected its own error, and finally, the fact that XXXXX has not previously been late in filing and paying its sales tax, the Tax Commission finds that reasonable cause exists to waive the penalty associated with XXXXX's XXXXX sales tax liability. Interest is not waived. It is so ordered.

DATED this 16 day of August, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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).

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