BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92‑1286
: 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 was a business which began operation in XXXXX. By XXXXX, however, the business closed.
For the second and third quarters of XXXXX, the Petitioner did not file nor pay its sales tax returns, in part, because the business was quite new and had no sales tax liabilities for previous quarters.
For the second quarter of XXXXX tax in the amount of $$$$$ was assessed. For the third quarter of XXXXX tax in the amount of $$$$$ was assessed. Penalties in the amount of $$$$$ and $$$$$ for the respective quarters were also assessed as well as interest calculated at the statutorily prescribed rate.
After receiving notice of failure to file its returns, the Petitioner paid the tax due on XXXXX.
The Petitioner requests that the penalty assessed for the quarters in question be waived.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to reduce the penalty associated with the second and third quarters XXXXX to an amount of $$$$$. It is so ordered.
DATED this 28th day of July, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes
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 the 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).