93-1638

Sales

Signed 11/22/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-1638

)

: 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

Petitioner filed his XXXXX sales and use tax return late on XXXXX, declaring $$$$$ in taxes. He submitted payment in the amount of $$$$$ at that time. This payment was apportioned first to $$$$$ in penalties ($$$$$ for late filing and $$$$$ for late payment), then $$$$$ in interest and lastly, $$$$$ to outstanding taxes. This left Petitioner's account with a balance of $$$$$ in taxes plus minimal interest.

Petitioner writes that he missed the filing and payment deadline for $$$$$ because he works out of Utah most of the time and forgot about the filing obligation. Further, he contends that he understood that there was only one $$$$$ penalty at the time he paid his taxes late which is why he sent in $$$$$ and no more. He was unaware that, in fact, two penalties were assessed.

Petitioner is requesting that the second $$$$$ be abated.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive one $$$$$ penalty associated with the sales and use tax due on the XXXXX tax year. Interest is not waived. It is so ordered.

DATED this 22nd day of November, 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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