BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
88 2912
COLLECTION DIVISION
OF THE :
UTAH STATE TAX COMMISSION, : Acct
No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to the rules of
Administrative Procedure and the Administrative Procedure's Act for Informal
Adjudicative Proceedings. No hearing
was requested by the Petitioner. The matter is decided upon the evidence and
arguments contained in the file.
The
Petitioner argues that the Petitioner was unaware of a change in filing period
from a quarterly basis to a monthly basis.
When the change took place the Petitioner had twenty seven-years of
filing history without any problems.
The Petitioner paid on a timely basis if he were filing quarterly.
DECISION AND ORDER
The
Tax Commission after reviewing the evidence and arguments of the Petitioner,
finds sufficient justification on a first time basis for the waiver of penalty
and interest. It is so ordered.
DATED
this 6 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco