BEFORE THE STATE TAX COMMISSION OF UTAH
c/o XXXXX, :
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 86 0290
STATE TAX COMMISSION OF UTAH, : Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis *