BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-1449
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, ) Account 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. No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.
The Petitioner is a practicing dentist who had been paying his sales tax on an annual basis. In XXXXX, the Petitioner was switched to payment of sales tax on a quarterly basis. Petitioner was not aware that this had occurred or that he had an obligation to pay his sales tax on a quarterly basis. Petitioner first became aware of the quarterly payment requirement when he received a notice and demand for payment of taxes in XXXXX.
After receiving the notice, Petitioner submitted the sales and use tax return for the period in question which indicated a tax due of $$$$$. That amount was paid along with the return.
Petitioner was assessed a $$$$$ penalty for failure to timely file and pay the tax due.
DECISION AND ORDER
The Tax Commission finds sufficient cause in light of the circumstances to waive the penalty associated with the first quarter XXXXX sales tax. It is so ordered.