93-1064

Sales

Signed 9/9/93

 

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

 

In Re:              )

:          INFORMAL DECISION

XXXXX,              )

:          Appeal No. 93-1064

)

:          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

On XXXXX, the Petitioner was notified by a letter from the Tax Commission that a sales tax return for the first quarter of XXXXX had not been filed.  The Petitioner responded by submitting a copy of the sales tax return dated XXXXX and a copy of the check in payment of that return in the amount of $$$$$ dated XXXXX.


The Petitioner stated that the return and check were timely filed but that both were lost either in the mail or by the Tax Commission.  The Petitioner, after several months of correspondence with the Commission issued another check in payment of the sales tax due for the quarter in question.

As a result of the above, the Petitioner was assessed a penalty in the amount of $$$$$ plus interest.

  DECISION AND ORDER

The Tax Commission finds sufficient cause exists to waive the penalty and interest associated with the first quarter XXXXX sales tax.  It is so ordered.

DATED this 9th day of September, 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-1(p) and Utah Code Ann. '63-46b-14(3)(a).

 

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