86-0116 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner, )

: INFORMAL DECISION

v. )

:

COLLECTION DIVISION OF THE )

UTAH STATE TAX COMMISSION, : Appeal No. 86-0116

) Account No. XXXXX

:

Respondent. )

_____________________________________

STATEMENT OF CASE

An Informal Hearing was held on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission. XXXXX represented the Petitioner.

The Petitioner testified that the XXXXX flooding destroyed his business which was located on XXXXX in XXXXX. He said that he sold all of his equipment in XXXXX in order to pay most of his debts. Petitioner still owes $$$$$ to various creditors and $$$$$ to the Internal Revenue Service. Petitioner paid his October-December, XXXXX, and January-March, XXXXX, sales taxes on October 30, XXXXX, but still owes penalty and interest associated with the late filing of each quarter's taxes. Petitioner requests a waiver of the penalty and interest charges based on the fact that his liabilities accrued due to the XXXXX flood. Respondent indicated that all other quarterly sales tax liabilities have been timely paid by Petitioner.

FINDINGS

1. Utah Code Ann. 59-15-8 (1953) provides for a penalty amounting to the greater of 10% of the delinquent tax liability or XXXXX when the quarterly sales tax liability is not timely paid.

DECISION AND ORDER

Based on the foregoing facts and the written evidence presented, it is the Decision and Order of the Utah State Tax Commission that the penalty and interest assessment be sustained.

DATED this 7 day of October, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco G. Blaine Davis *

Commissioner Commissioner