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