91-0056

Sales

Signed 4/24/91

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: ) INFORMAL DECISION

XXXXX ) Appeal No. 91‑0056

) Account No. XXXXX

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

As a first time filer, the Petitioner was late in filing its sales tax for the fourth quarter of XXXXX. As a result, the Petitioner was assessed a penalty in the amount of XXXXX.

The Petitioner's representative stated in his letter that he had initially made a request to waive the penalty when he filed the return in XXXXX. The whereabouts of that request is not known. After not receiving any response, the Petitioner again submitted a waiver request in XXXXX.

The penalty was subsequently reduced to XXXXX. The Petitioner requests that interest on this matter be waived due to the fact that an unacceptable amount of time has past since he first filed his request for waiver until the time he received a response.

The Petitioner does not request a further reduction of the penalty assessed.

DECISION AND ORDER

The Tax Commission finds sufficient cause exists to reduce the interest associated with the late paying and filing of the sales tax for the fourth quarter of XXXXX. Interest should be calculated from the date the return was due to the date the return was filed and paid. It is so ordered.

DATED this 24 day of April, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).

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