BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
88 2976
COLLECTION
DIVISION OF THE :
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 and the Administrative Procedures Act for informal
adjudicative proceedings. The
Petitioner requests a waiver of the late filing penalties associated with the
third quarter XXXXX, the first quarter XXXXX, and the fourth quarter XXXXX,
sales tax. No tax was collected and no
tax was due on these returns; however, Petitioner did not file returns. The Petitioner further argues that in the
fourth quarter XXXXX, he filed a hand written form because he did not receive
the proper form from the Utah State Tax Commission. That quarter also did not
have any sales tax due.
DECISION AND ORDER
The
Tax Commission, after reviewing the evidence and arguments of the Petitioner,
finds that the penalty was properly assessed.
However, due to the nature of the returns, nature of the business, and
hardship of the Petitioner, the Tax Commission finds sufficient grounds for the
waiver of the penalty. It is so
ordered.
DATED
this 28 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner