BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
c/o XXXXX ) Appeal No. 91-0322
: Account No. XXXXX
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.
The Petitioner's fourth quarter XXXXX sales tax return was due on XXXXX. On XXXXX, Tax Commission staff notified the Petitioner that his sales tax return and payment of tax was past due. Petitioner filed his fourth quarter XXXXX sales tax return on XXXXX. He enclosed full payment of the sales tax due of $$$$$ with the return.
The Petitioner has not explained his failure to file and pay his fourth quarter XXXXX sales tax liability, other than to state he was unaware of the penalty for late filing of sales tax returns. He has filed and paid all previous sales tax returns in a timely manner.
DECISION AND ORDER
In light of the small amount of tax involved and the Petitioner's previous history of timely filing and payment of sales tax, the Tax Commission finds sufficient cause does exist to waive the penalty associated with the sales tax for the fourth quarter of XXXXX. It is so ordered.
this 27 day of March, 1991.
BY ORDER OF THE S