BEFORE THE UTAH STATE TAX
COMMISSION
__________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No.
92-1806
)
: 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
1. Petitioner failed to timely file and pay its
first quarter of XXXXX sales and use tax.
The return and accompanying payment were not received until XXXXX, over
a month late.
2. Petitioner claims it missed remitting the
return and taxes ($$$$$) because it did not receive a sales and use tax form
for the quarter in question.
3. Petitioner was assessed two fifty dollar
late penalties, one for late filing and the other for late payment.
4. Petitioner has been timely in the past.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to reduce the penalty in
question to $$$$$. The $$$$$ legal fee
and interest assessments are not waived.
It is so ordered.
DATED
this 16th day of December, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes