86-2032 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 86 2032

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, was present to hear the matter but the Petitioners did not appear.  After reviewing the file, the Hearing Officer has recommended a decision based on the documents in the file rather than dismissing the matter for failure to appear.

            The Commission thereby renders this decision based on the records in the file without a hearing.

            The Petitioner argues that they incorporated in XXXXX, Ohio on XXXXX.  Its assumed that this was a typographical error and its XXXXX.  The company commenced doing business on XXXXX.  An application for a Utah State Tax No. was made XXXXX.  On XXXXX, a number and return form for the first quarter of XXXXX had not been received.  At that time the Petitioner filed a homemade return showing taxable sales, state tax, local tax, and included a check in payment thereof.  Thereafter, penalty was assessed in the sum of $$$$$ plus dollars.  A request for waiver of the penalty and interest has been made and was previously denied by letter dated XXXXX.  Petitioner had requested waiver of the outstanding balance of penalty and interest for the first quarter of XXXXX.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that the penalty be reduced to $$$$$.  The interest being assessed from XXXXX through XXXXX.  The petition takes this action based upon the Petitioners independent action of filing a "homemade" return rather than assuming that as long as the Tax Commission had not sent a return they could be late.  The Tax Commission, however, recognizes that the Petitioner was, in fact, late and thereby does not waive the entire penalty but simply a portion.

            DATED this 4 day of February, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner