88-1692 - Sales & Use

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, :

:

v. : ORDER

:

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, : Appeal No. 88-1692

: Acct No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the rules of Administrative Procedures and the Administrative Procedures Act. No hearing was held.

The Petitioner argues that she owes nothing for the third quarter of XXXXX on the grounds that she has filed on everything she has received. The Petitioner failed to note that the filing was approximately XXXXX days late. Utah Code Ann. 59-1-401 provides for a penalty for failure to file a tax return within the time prescribed by law of $$$$$ or 10 percent of the tax due on the return.

The Tax Commission may waive, reduce, or abate that penalty on making a record of its actions (59-1-401(8)). The Tax Commission finds no reason or facts stated by the Petitioner which would justify the waiver of the late filing penalty. Therefore, the request of the Petitioner is denied.

DATED this 19 day of December 1988.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Presiding Officer