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