96-2090
Sales Tax
Signed
11/14/96
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
:
Petitioner, ) ORDER
:
v. ) Appeal
No. #####
:
COLLECTION DIVISION OF THE ) Account
No. #####
UTAH STATE TAX COMMISSION, :
)
Respondent. : Tax Type: Sales Tax
_____________________________________
STATEMENT
OF CASE
This matter came before the Utah State Tax
Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5, on October 10, 1996. Jane Phan, Administrative Law Judge, heard
the matter for and on behalf of the Commission. Present and representing Petitioner was NAME. Present and representing Respondent were NAME
and NAME.
Petitioner is appealing the assessment of a
penalty in the amount of $$$$$ and interest of approximately $$$$$ relating to
the late payment and filing of sales tax for the April 1996 period.
Petitioner's representative explained that he
usually received the monthly sales tax return from the Tax Commission around
the 2nd to 5th day of the month. The
bill would state the due date which was either at the end of the month or the
beginning of the following month, depending on weekend and holiday dates. Petitioner always places these returns in
his briefcase and opens them at the end of the month. For the month in question, he opened the return at the end of the
month and it said it was due on July 1, 1996.
He thought that he must have been switched back to a quarterly filer and
did not realize this was the return for May 1996, instead of April 1996. A few days later, he discovered a second
return, the return for April 1996.
Apparently, the Commission had mailed both April and May returns to the
Petitioner at the same time.
When Petitioner realized that he had been
mailed two returns at the same time, one for April and on for May, he
immediately visited the Tax Commission office to explain the situation, filed
the return and paid the taxes.
Respondent's representative stated that the
Tax Commission records indicate the return was filed and taxes paid on June 7,
1996. She acknowledged that Petitioner
had a good account history and had corrected the error within seven days, prior
to any action on the part of the Tax Commission. For this reason, she recommended waiving the penalty. She explained to Petitioner that should this
type of error occur again the penalty would probably not be waived.
APPLICABLE
LAW
The Tax Commission is granted the authority
to waive, reduce, or compromise penalties and interest upon a showing of
reasonable cause. (Utah Code Ann. '59-1-401(10).)
DECISION
AND ORDER
Based upon the information presented
at the hearing, and the records of the Tax Commission, the Commission finds
sufficient cause been shown to waive the penalty of $$$$$ relating to
Petitioner's sales tax for the April 1996 period. Sufficient cause was not shown for waiver or reduction of the
interest.
This decision does not limit a party's right
to a Formal Hearing. However, this
Decision and Order will become the Final Decision and Order of the Commission
unless any party to this case files a written request within thirty (30) days
of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the
address listed below and must include the Petitioner's name, address, and
appeal number:
Utah
State Tax Commission
Appeals
Division
210
North 1950 West
Salt
Lake City, Utah 84134
Failure to request a Formal Hearing will
preclude any further administrative action or appeal rights in this matter. DATED this 14th day of November, 1996.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Richard
B. McKeown
Chairman Commissioner
Joe B. Pacheco Alice Shearer
Commissioner Commissioner
^^