BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
v. ) INFORMAL DECISION
COLLECTION DIVISION
OF THE ) Appeal No. 87-0421
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. )
_____________________________________
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner