BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 87-0421
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
An Informal Hearing was held on XXXXX. XXXXX, Accounting Officer, represented XXXXX (Petitioner). Petitioner requested a waiver of penalties on the late filing of three quarterly sales tax returns. Petitioner testified that it had a good account history and had no problem paying taxes and that its sales tax liability has been brought current. Petitioner also testified that a bookkeeper hired by Petitioner had not been equipped to handle the tax responsibilities because she had had emotional problems. Petitioner has had no problem since that time in taking care of its quarterly sales tax liabilities and believes that the late filing of three quarters from XXXXX, is excusable.
DECISION AND ORDER
Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission to deny Petitioner's request for waiver of penalty.
DATED this 2 day of July 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis