BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
v. ) INFORMAL DECISION
COLLECTION
DIVISION OF THE ) Appeal No. 87-0170
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
XXXXX represented the Petitioner.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission.
Petitioner
testified that XXXXX began doing business in XXXXX. In XXXXX, Petitioner had not received any tax notices and
therefore listed sales from the month of XXXXX on the XXXXX prepayment return. Petitioner had no intent to deliberately not
pay sales taxes, and Petitioner's account is current. Petitioner requests a waiver of the penalty assessed on the late
filing of its XXXXX, sales taxes, because although they were paid late,
Petitioner acted in good faith in combining the company's first month of sales
with the subsequent quarter's sales tax returns.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to sustain the penalty assessed against Petitioner for the late filing of its
first month's sales tax liability.
Interest will not be waived.
DATED
this 2 day of July, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen
Roger O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner