BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL, DECISION
: Appeal No.
89-2279
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedures 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 timely filed its sales and use tax return for the second quarter of
XXXXX along with $$$$$ in taxes due.
Due to a miscalculation of the tax rate, the Petitioner underpaid its
tax obligation for that quarter by $$$$$.
On
XXXXX, after having received a notice of deficiency the Petitioner remitted the
balance. A penalty of $$$$$ was
assessed for the late payment of the taxes due. The Petitioner also at that time requested a waiver of the penalty
imposed. The request for waiver was
denied on XXXXX. On XXXXX, the Petitioner
appealed the waiver of denial.
DECISION AND ORDER
Based
upon the Petitioner's untimely filing of the appeal from the initial denial of
the request for waiver of penalty, the Commission is without jurisdiction to
further consider the matter. Therefore,
the Petitioner's request to waive the penalty and interest associated with the
second quarter XXXXX is denied. It is
so ordered.
DATED
this 1st day of March, 1990.
BY ORDER OF THE UTAH STATE TAX CO