87-1586 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1586

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty on sales and use tax account No. XXXXX for XXXXX.  An informal hearing was held on XXXXX in the offices of the Utah State Tax Commission.  David J. Angerhofer, Hearing Officer, heard the matter for the Tax Commission.  XXXXX represented himself.

            Petitioner stated that he started the business in XXXXX and that there were no sales in the first quarter.  Petitioner was told by the Tax Commission that he would get computerized forms with which to file his taxes, but the forms never came.  He was told not to file until the computerized forms did come.  When the filing deadline approached Petitioner did complete a non-computerized TC-71 and filed this with the Tax Commission using a white legal size envelope rather than the green one provided by the Tax Commission.  However, Petitioner addressed the envelope as directed on the bottom of the form.  Petitioner stated that he filed this return a week and a half before the filing deadline.

FINDINGS

            Tax Commission records indicate that the liability date for sales and use account No. XXXXX is XXXXX.  The XXXXX is the first quarter in which Petitioner was required to file.  Since this is a new business, and since there was some confusion concerning the filing for the first quarter, the Tax Commission in its discretion hereby waives the penalty.

DECISION AND ORDER

            Based on the foregoing, it is the decision and order of the Utah State Tax Commission that penalty on sales and use tax account No. XXXXX for XXXXX be waived.  The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 3 day of August, 1988.

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