87-0980 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0980

STATE TAX COMMISSION OF UTAH,                  )           Acct. 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.  The matter was conducted over long distance telephone lines with XXXXX representing the Petitioner.

            The Petitioner is a small sewing business.  Very small tax liability is accrued per quarter.  The Petitioner was under the impression that returns would only have to be filed on an annual basis.  The XXXXX, only had a tax liability of $$$$$.  The XXXXX, only had a $$$$$ tax liability.  For these two quarters being filed late, the Petitioner was assessed a $$$$$ penalty.  The Petitioner feels that the penalty is excessive in light of the tax owing and the small amount of business being transacted and, therefore, requests a waiver of the penalty.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty assessed against the Petitioner was properly assessed.  However, the Tax Commission exercises its discretion and reduces the penalty to $$$$$ and orders this penalty to be paid to the Tax Commission within thirty (30) days from the date of this decision.  The Petitioner is hereby advised to affirmatively seek annual filing status.

            DATED this 11 day of December, 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