92‑2318

Sales

Signed 7/14/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 92‑2318

)

: 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. As provided for by Utah Code Ann. '63‑46b‑5, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

The Petitioner filed and paid her first quarter XXXXX sales tax return on XXXXX, approximately seven days late. Tax due for that period was $$$$$.

As a result of the late filing, the Petitioner was assessed a penalty in the amount of $$$$$ plus interest in the amount of $$$$$. The Petitioner requested a waiver of the penalty and interest associated with the period in question, however, because an outstanding balance was due, the Petitioner was assessed an additional $$$$$ penalty.

XXXXX dollars of the penalty was waived by subsequent Commission action. The Petitioner seeks a waiver of the remaining penalty plus interest.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the first quarter XXXXX sales tax return. It is so ordered.

DATED this 14TH day of JULY, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).