BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88 2976
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct No. XXXXX
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
Joe B. Pacheco G. Blaine Davis