BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1445
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Account 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. No hearing
was requested, therefore, the matter was conducted by review of the file before
the Tax Commission.
The
Petitioner is a dentist who pays his sales tax on an annual basis. For the tax
year XXXXX, the Petitioner filed and paid his sales tax in the amount of $$$$$
on XXXXX which was one week late.
As
a result of failure to timely file and pay the tax due, Petitioner was assessed
a $$$$$ penalty and interest of $$$$$ as of XXXXX.
DECISION AND ORDER
The
Tax Commission finds sufficient cause in light of the amount due to waive the
penalty and interest associated with the XXXXX sales tax. It is so ordered.
DATED
this 26th day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine
Davis
Commissioner