BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL, DECISION
: Appeal No. 89-2279
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct No. XXXXX
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