92‑1286
Sales Tax
Signed
7/28/92
BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
In Re: )
: INFORMAL DECISION
) XXXXX,
: 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S. Blaine
Willes
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 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).