BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0067
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 access a late filing
penalty on sales and use tax account No. XXXXX for the first quarter of
XXXXX. An informal hearing was held on
XXXXX in the office of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the case for the Tax
Commission. XXXXX represented the Petitioner.
Petitioner
stated that she started the business during the first quarter of XXXXX and
applied for the sales tax license at that time. She was told by an agent of the Tax Commission that all forms would
be sent to her, but no form was in fact sent to her. The business did not begin to generate income until the second
quarter of XXXXX. Petitioner has timely
filed beginning with the second quarter.
FINDINGS
Respondent
properly assessed a $$$$$ late filing penalty on sales and use tax account No.
XXXXX for the first quarter of XXXXX.
The return was in fact filed late.
However, the Tax Commission in its discretion, hereby waives the penalty
on the basis that the quarter in question was the first quarter in which
Petitioner was required to file.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that the late filing penalty on sales and use tax account No. XXXXX for the
first quarter of 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 7 day of June, of 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