BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
: Order
v. )
: Appeal No.
85-0505
COLLECTION
DIVISION OF THE ) Acct. No. XXXXX
UTAH STATE TAX
COMMISSION, :
)
Respondent. :
_____________________________________
STATEMENT OF CASE
On
XXXXX the Utah State Tax Commission rendered an informal decision affirming the
penalty assessment against Petitioner for sales and use tax account No.
XXXXX. On XXXXX, Petitioner
subsequently petitioned that the Tax Commission reopen the informal hearing for
the purpose of hearing new evidence not available at the hearing. This new evidence is that the CPA who
prepared the return for Petitioner was undergoing physical problems at the time
the return was originally prepared. The
CPA had suffered several slight strokes causing him to lose peripheral vision
on his left side and causing him to pass out on three occasions. The CPA did not disclose his health problems
to the Petitioner. The sales tax return,
including the check, was left in the CPA's brief case beyond the filing
deadline. Petitioner noted that it has
always had ample cash on hand to pay any taxes due, that Petitioner has always
filed its returns timely and that there have never been any material
adjustments to Petitioner's sales and use tax account following sales tax
audits by the Tax Commission.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that the petition to reopen the informal hearing be denied. However the commission elects to abate the
penalty but not the interest.
DATED
this 11 day of January, 1989.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew