BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0905
STATE TAX
COMMISSION OF UTAH ) Account No. XXXXX
Respondent. :
______________________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on
XXXXX. James E. Harward, hearing
officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner.
The
Petitioner stated that he was an annual filing basis for state sales tax
returns. In thirty years of business,
the State Tax Commission has always sent the form for the Petitioner to fill
out and send in with the payment. When
the filing period was approaching, the Petitioner had not yet received the form
and he contacted the Tax Commission and requested a new form to be sent. A new
form was sent and the Petitioner filed his return. By the time he had received and filed the sales tax return, the
due date had passed. A $$$$$ late
filing fee was assessed the taxpayer. On XXXXX, the taxpayer received in the
mail, unsolicited, the form return for which was to be filed. The form was approximately four months late
in order to be timely filed.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order that the penalty be
waived. The Tax Commission makes this
decision because the taxpayer on his own initiative contacted the tax
Commission and Requested a form and filed his return.
DATED
this 7 day of August, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner