BEFORE THE STATE TAX COMMISSION OF UTAH
: Appeal No. 85-0505
COLLECTION DIVISION OF THE ) Acct. No. XXXXX
UTAH STATE TAX COMMISSION, :
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