BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2041
STATE TAX COMMISSION OF UTAH, ) 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 a $50.00 late filing penalty on sales and use tax account No. XXXXX for the tax year XXXXX. A telephone conference 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 herself.
Petitioner stated that the period in question was the first year in which she filed a sales and use tax return in the State of Utah. Petitioner moved to Utah in XXXXX, obtained an address in XXXXX, and moved three months later to Petitioner's present address. Petitioner asked for the form to be sent to the new address and left a forwarding address with the Post Office but never received any forms from the Tax Commission. Petitioner requests a waiver of the penalty.
The Respondent properly assessed a $50.00 late filing penalty pursuant to Utah Code Ann. §59-1-401 (1953). The return was, in fact, filed late. However, the Tax Commission, in its discretion waives the $50.00 late filing penalty in consideration of the fact that this was Petitioner's first return.
DECISION AND ORDER
Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of 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 9 day of March, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis