BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88-0526
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act for informal hearing. No hearing was requested; therefore, the matter was conducted by review of the file before the Tax Commission.
When the Petitioner received his form to file the sales tax for the fourth quarter of XXXXX, the Petitioner had no sales tax to report. According to the Petitioner, he contacted the Commission and was informed that since he had no sales taxes to report he need not file. For the following quarter Petitioner had no sales tax to report and therefore did not file a return.
In the spring of XXXXX, Petitioner received a notice from the Commission that he owed $$$$$ penalty for each of the two above mentioned periods for having failed to file the quarterly returns.
DECISION AND ORDER
The Tax Commission finds sufficient cause exists to waive the penalty associated with the fourth quarter XXXXX and the first quarter XXXXX sales tax periods. It is so ordered.
DATED this 29 day of March, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION