87-0273 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0273

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

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty and interest on sales and use tax account No. XXXXX for the XXXXX.  An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  David J. Angerhofer, Hearing Officer, heard the matter for the Tax Commission.  XXXXX represented herself. Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX, on a tax due of $$$$$ for the XXXXX.  Petitioner requests a waiver of the penalty and interest on the basis that prior quarters have been timely filed and paid even though the amounts due were very small.  Petitioner stated that she has been honest and has paid taxes, that the administrative cost of pursuing a $$$$$ penalty on the $$$$$ is not cost effective and that the business has since been closed.

FINDINGS

            Respondent properly assessed a $$$$$ late filing penalty pursuant to Utah Code Ann.  59-15-8 (1953) (New Section 59-12-110).  Whenever a return is filed late, regardless of the amount due, the penalty is properly imposed However, in consideration of the fact that the tax liability is so small and that the business has since closed, the Tax Commission, in its discretion, hereby waives the penalty and interest.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that penalty and interest on sales and use tax account No. XXXXX for the XXXXX be waived.

            DATED this 5 day of October, 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