BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2024
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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 the Petitioner.
Petitioner stated that this is a new business and that the quarter in question was the first quarter in which Petitioner was required to file. Petitioner did not receive its forms and called the Tax Commission prior to the filing deadline. Petitioner stated that it was informed that a note would be made and that no penalty would be assessed. Petitioner never did receive the proper form but was assessed a penalty.
Tax Commission records indicate that the liability date for sales and use tax account No. XXXXX is XXXXX. XXXXX is the first quarter in which Petitioner was required to file. Because Petitioner is a new business and because of the apparent confusion at the time of filing, the Tax Commission, in its discretion, hereby waives the penalty on sales and use tax account No. XXXXX.
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
Joe B. Pacheco G. Blaine Davis