88-0731 - Sales

 

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