BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0301
UTAH STATE TAX COMMISSION, : 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. A telephone conference was held on XXXXX in
the offices of the Utah State Tax Commission.
XXXXX, Tax Appeals Supervisor, represented the Tax Commission. XXXXX represented the Petitioner. Petitioner stated that this is a first time
filing for XXXXX. The sales tax license
was issued XXXXX, but was not mailed to Petitioner until XXXXX. Petitioner thought he was on an annual
filing basis and did not receive the materials in time to file his first
return.
FINDINGS
Penalty
and interest were properly assessed.
The return was, in fact, filed late.
However, since this was Petitioner's first return the Tax Commission
hereby waives the penalty and interest.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of penalty and interest on sales and use
tax account No. XXXXX for the XXXXX be granted. The Collection Division of the
Utah State Tax Commission is hereby ordered to adjust its records in accordance
with this decision and issue a refund of the penalty and interest paid by the
Petitioner.
DATED
this 10 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew