BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1125
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was not scheduled and Petitioner requested a decision based on
materials in the file. Petitioner is
represented by XXXXX who indicated in her Petition for Redetermination that she
has not sold any home interior products since XXXXX. Petitioner, who apparently filed sales tax returns on an annual basis,
filed her last return for the calendar year XXXXX. Since that time, Petitioner testified that she contacted the
sales tax office and requested that they remove her sales tax license account
number from the computers. XXXXX
indicated that she was told that this had been done but that she nevertheless
kept receiving tax notices. Respondent
sent Petitioner notices for the period XXXXX.
Petitioner requested a waiver of the $50.00 late filing penalty.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to grant Petitioner's request for waiver of the $50.00 late filing penalty.
DATED
this 1 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis