BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1651
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
proceedings. No hearing was requested,
therefore, the matter was conducted by review of the file before the Tax
Commission.
The
Petitioner filed his fourth quarter XXXXX sales tax on XXXXX, approximately 17
days late. No explanation as to why
there was such a delay was provided by the Petitioner.
The
Petitioner was assessed a penalty of $$$$$ for failure to timely file the
quarterly return.
DECISION AND ORDER
Based
on the foregoing, the Tax Commission finds sufficient cause has not been shown
to waive the penalty associated with the fourth quarter XXXXX sale tax. It is so ordered.
DATED
this 26th day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine Davis
Commission
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