BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1177
UTAH STATE TAX COMMISSION, : 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. XXXXX appeared representing the Petitioner. The Petitioner opened for business in
XXXXX. The Petitioner is unaware
whether or not he qualified for XXXXX.
However, Petitioner did qualify for XXXXX. The Petitioner did not make that prepayment. The Petitioner did not make the prepayment
in XXXXX. The Petitioner was notified
sometime in XXXXX of its failure to make its prepayment for XXXXX, and a
penalty was assessed for the failure to make that prepayment. The Petitioner requests a waiver of the
penalty associated with that on the grounds that they were unaware that they
were required to file a return for the prepayment.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that Petitioner's request for waiver of the penalty associated with
the prepayment of XXXXX sales tax return is hereby denied.
DATED
this 9 day of March, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner