BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1449
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 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.