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