BEFORE THE STATE TAX COMMISSION OF UTAH
: INFORMAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 85 0509
STATE TAX COMMISSION OF UTAH : Acct. No. XXXXX
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