BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2041
STATE TAX
COMMISSION OF UTAH, ) 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 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner