BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑2192
) 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.
The Petitioner failed to timely file and pay the sales tax return and the amount due thereon for the first quarter of XXXXX.
The only reason given by the Petitioner is that a notice was not received to pay the taxes, which it is presumed means that forms were not received from the Tax Commission.
All taxpayers have the responsibility to timely file and pay amounts of taxes due, even if they do not receive the forms.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the sales tax for the first quarter XXXXX. It is so ordered.
DATED this 26 day of July, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconside