BEFORE THE UTAH STATE TAX COMMISSION
In Re: :
: 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.
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
Joe B. Pacheco S. Blaine Willes