BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0108
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis