BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: :
XXXXX )
:
: INFORMAL
DECISION
: Appeal No.
92-1779
: 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
Petitioner
is a new business. It opened its doors
in mid-XXXXX. Just getting underway, Petitioner missed its first sales and use
tax filing and remittance deadline.
(The first quarter return was due XXXXX). Petitioner was under the impression that its first filing was due
at the end of the second quarter XXXXX (XXXXX) which is when it did file and
pay the tax. Petitioner was assessed a
$$$$$ negligence penalty, plus interest.
Petitioner's total tax liability for these first two weeks of business was
approximately $$$$$.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive the penalty assessed
in this matter. It is so ordered.
Dated
this 20 day of January, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner