BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: :
XXXXX )
:
: INFORMAL
DECISION
: Appeal No.
92-1784
: 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 small, family-owned XXXXX seller.
It is required to file and pay its sales tax liability on a calendar
year basis. Commission records show
Petitioner has timely filed and paid its sales tax every year except for the
year in question.
In
all previous years, Petitioner received the necessary sales tax report form
from the Commission in advance of the filing deadline of XXXXX. However,
Petitioner received no such report form for the XXXXX calendar year. In XXXXX, Petitioner wrote the Commission
asking for the form. It received the
form in XXXXX and immediately completed and paid its tax liability of
$$$$$. A $$$$$ late filing and $$$$$
late payment penalty have been assessed against Petitioner.
DECISION AND ORDER
In
view of the Petitioner's history of compliance with sales tax requirements, its
efforts to comply for the year in question, and the small amount of the tax in
question, the Tax Commission finds sufficient cause does exist to waive the
penalties associated with Petitioner's XXXXX sales tax liability. It is so ordered.
DATED
this 7 day of January, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Joe B.
Pacheco R.
H. Hansen
Commissioner Chairman
S. Blaine
Willes Roger
O. Tew
Commissioner Commissioner