BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
)
v. : INFORMAL DECISION
)
: Appeal No.
89-0049
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 Procedures and the Administrative Procedures Act for informal
adjudicative proceedings. No hearing
was requested therefore, the matter was conducted by review of the file before
the Tax Commission.
The
Petitioner's sales tax return for the third quarter XXXXX was postmarked XXXXX,
which was three days late. The
Petitioner was assessed a penalty in the amount of $$$$$ for failure to timely
file and pay taxes due. To that amount,
an additional amount of $$$$$ was added when the Petitioner failed to pay the
penalty portion within a 90 day time period.
The
Petitioner requested a waiver of the penalty and interest associated with the
three day late filing of the third quarter XXXXX sales tax.
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds sufficient cause exists to waive
the penalty associated with the third quarter XXXXX sales tax. The Petitioner's
request to waive the interest associated with that period however, is
denied. It is so ordered.
DATED
this 1st day of March, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner