BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
88-0526
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Account
No. XXXXX
Respondent. :
_____________________________________
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