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