BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0731
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the rules of
administrative procedure in the Administrative Procedures Act of Utah Code Ann.
for an informal proceeding. James E.
Harward, Presiding Officer, heard the matter for and in behalf of the Tax
Commission. XXXXX appeared representing
the Petitioner.
Petitioner
presented evidence that the Tax Commission sent the form for the return to the
wrong address. The Petitioner had not
had a taxable sale since XXXXX. He had
been repeatedly sending the returns in with no business transacted noted on the
returns. Because of the no sales tax
transaction, the Petitioner did not pick up on the nonreceipt of the return in
a timely fashion. The taxpayer has since canceled his tax number. Petitioner requests a waiver of the late
filing fee.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
to grant the request of the Petitioner and waive the late filing fee for the
third quarter XXXXX sales tax return.
DATED
this 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner