BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0087
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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.
DECISION
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner