BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
c/o XXXXX, :
)
Petitioner, :
)
v. : INFORMAL DECISION
)
:
COLLECTION
DIVISION OF THE ) Appeal No. 86 0290
STATE TAX
COMMISSION OF UTAH, : Acct. No. XXXXX
)
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
XXXXX represented the Petitioner.
Petitioner
requests a waiver of the penalty and interest assessed against the late filing
of its fourth quarter, XXXXX, sales tax.
Petitioner testified that a delivery person employed by XXXXX,
Petitioner's accountants, was terminated at a time when she had tax information
for XXXXX in her car. Petitioner had
sent the information with the delivery person in a timely manner and thought
its quarterly sales tax would be filed timely.
Petitioner's representative had to track down the employee to get the
XXXXX information so that the quarterly sales tax return could be filed.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission that Petitioner's request for waiver of penalty and interest be
denied. Petitioner did not present
facts which would indicate that it was not negligent in filing its quarterly
sales tax obligation late.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner