BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-2701
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 started business during the first quarter of XXXXX. Due to an inadvertence, the Petitioner neglected to file the first quarter XXXXX sales tax in the amount or $$$$$ until XXXXX. As a result, a penalty in the amount or $$$$$ was assessed. The Petitioner requested a waiver of the penalty involved.
DECISION AND ORDER
Based on the foregoing, the Commission finds that sufficient cause has been shown to justify a reduction of the penalty associated with the first quarter XXXXX sales tax to $$$$$. It is so ordered.
DATED this 5th day of March, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis