BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-1651
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 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