BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2024
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 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner