BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0087
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission as an informal adjudicative proceeding under Utah Code Ann. §63-46b-5. James E. Harward acted as the presiding officer for the Utah State Tax Commission. XXXXX represented the Petitioner.
The Tax Commission, after reviewing the recommendation of the presiding officer and the evidence and arguments presented at the hearing, grants the request of the Petitioner and waive the penalty. The Tax Commission finds that since this was a new business and he had not received his sales tax forms in the mail for timely filing of the first quarter there is sufficient reason to waive the penalty.
DATED this 31 day of May of 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis