BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 93-1732
: 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.
According to Tax Commission records, Petitioner filed and paid its first quarter XXXXX sales and use tax on XXXXX, nearly four months late. As a result, the Commission assessed Petitioner a single ten percent penalty and interest. Later, a $$$$$ penalty was added.
Petitioner's owner XXXXX explained that he owns two businesses, XXXXX and XXXXX. Mr. XXXXX recalled that he mailed the first quarter XXXXX returns and payments for both businesses (two separate envelopes) at the same time in the same mailbox.
The XXXXX envelope was received at the Commission and processed without delay. For some reason the envelope for XXXXX was not received and/or processed for months.
Petitioner has an excellent record for timeliness.
The Commission later waived the penalties, but not the interest.
Petitioner contends that the Commission is more than likely the party at fault when one return was processed on time and the other was not. It argues that it should not be liable for interest that accrued as a result of a Commission error.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the interest ($$$$$) associated with the sales and use tax due on the first quarter of XXXXX in that Petitioner had the use of the money up until XXXXX. It is unknown whether or not Petitioner's envelope was lost in the mail, misplaced at the Tax Commission, etc. It is so ordered.
DATED this 22nd day of December, 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).