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