BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1072
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to 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 was a new Utah corporation formed in XXXXX. Petitioner was late in paying its sales and
use tax for the fourth quarter XXXXX and the first quarter XXXXX because of
their unfamiliarity with the filing requirements. Taxes for the two periods were $$$$$ and $$$$$ respectively. Those amounts were paid on XXXXX.
As
a result of the late payment and filing of the two quarters in question, the
Petitioner was assessed penalties in the amount of $$$$$ and XXXXX
respectively.
The
Petitioner has paid the interest involved and is seeking a waiver of the
penalties.
DECISION AND ORDER
The Tax Commission finds sufficient cause exists to reduce the penalty associated with the fourth quarter XXXXX and the first quarter XXXXX sales and use tax to a combined amount of XXXXX. It is so ordered.