BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX )
:
Petitioner, )
: INFORMAL
DECISION
v. )
:
COLLECTION
DIVISION OF THE ) Appeal No. 85 0509
STATE TAX
COMMISSION OF UTAH : Acct. No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer heard the matter for the Utah State Tax Commission. The Petitioner was represented by XXXXX.
Petitioner
presented evidence that at the beginning of the 2nd quarter of XXXXX, he had
very large accounts receivable which were reported as a sale and included the
sales tax in the 2nd quarter for XXXXX.
During April XXXXX, the XXXXX disaster occurred which virtually stopped
all payments on his accounts receivable.
As a result, Petitioner suffered severe cash flow problems which
resulted in a non-payment of his sales tax because of non-receipt of payments
on credit sales. Petitioner ultimately
sold the business and paid off all outstanding taxes and interest exclusive of
penalty.
DECISION AND ORDER
Based
upon the foregoing facts and the evidence presented at the hearing, the
Commission declines to waive the penalty.
DATED
this 18 day of March, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION
Mark K. Buchi