BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes