BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0301
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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.
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