89-1445 - Sales

 

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