BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑2313
) 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.
1. The Petitioner is a High School located in XXXXX, and it collects sales tax only on very few sales throughout a taxable period. The average sales tax it collects is less than $$$$$ in most years, or an average of approximately $$$$$ to $$$$$ per quarter.
2. Since XXXXX, the Petitioner has always filed its sales tax returns timely and has paid the amount of taxes due on a timely basis, except for the fourth quarter of XXXXX and the first quarter of XXXXX. The fourth quarter of XXXXX was filed seventeen days late, and the first quarter of XXXXX was filed six days late.
3. The penalty and interest has previously been waived for the first quarter of XXXXX, so the only issue remaining in this matter is the possible waiver of the penalty for the fourth quarter of XXXXX.
4. For the fourth quarter of XXXXX, the amount of tax due was $$$$$, on which a penalty of $$$$$ was assessed.
5. A letter requesting waiver of the penalty was received from XXXXX, secretary of XXXXX. In the request, it is represented by XXXXX that the school began its year in XXXXX with a brand new principal, who was later reassigned in XXXXX, just prior to the time when the return would be due for the fourth quarter of XXXXX.
6. In addition, XXXXX, who handles all of the secretarial matters for the school, had an emergency medical problem with her husband, who had emergency back fusion surgery in early XXXXX, and then had a second surgery on his back in XXXXX, just at the time when the return was due. As a result of the change in principal and the surgery on her husband's back, she did not realize the return was due, but she immediately prepared it and filed it as soon as it came to her attention.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty associated with the sales tax return for the fourth quarter of XXXXX. It is so ordered.
DATED this 26 day of July, 1994.
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 a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861‑1‑5A(P) and Utah Code Ann. ''63‑46-14(3)(a) and 63‑46b‑15.)