BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
89-2701
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 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
Commissioner