BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0108
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on the
XXXXX. James E. Harward, Hearing
Officer, heard the matter for and in behalf of the Tax Commission. The petitioners are represented by
XXXXX. Petitioner presented evidence
that in late XXXXX, he had an airplane crash which resulted in extensive
medical bills. Because of the medical problems
and his poor business management techniques, the Petitioner failed to remit
collected sales tax to the Tax Commission.
Presently, his brother is helping to manage and run the business and
feels certain that the business will be kept on an even keel with payments and
returns being made timely,. At the
present time, all taxes have been paid.
The Petitioner request a waiver of the penalty and interest.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax Commission
that the Petitioners petition for a waiver of penalty and interest is hereby
denied. The Commission recognized the
petitioner did in fact collect the sales tax and simply used it for his own
personal purposes. Despite Petitioners
severe problems due to medical injuries including the airplane crash and the
broken knees and the roof collapse on the business, the Commission is still
faced with the reality that the Petitioner used money which did not belong to
him. Based upon this the Commission declines
to waive the penalty and interest and sustains the same.
DATED
this 22 day of May, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner