BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-O921
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on sales and use tax account No. XXXXX for the periods XXXXX. An informal hearing was scheduled for
XXXXX. The Petitioner did not appear
for that hearing. The Tax Commission
considers the Petitioner to have waived his right to an oral hearing. Therefore, the Tax Commission decides this
matter based on the materials in the file.
Petitioner
indicated that he was experiencing serious medical difficulties during the
period of delinquency. These medical
problems prevented Petitioner from taking care of his business matters,
including the payment of taxes.
Petitioner requests the waiver of the penalty.
FINDINGS
The
Tax Commission finds no basis on which to waive the penalty. Petitioner
presented no evidence that would establish a reasonable cause for failure to
delegate or assign the responsibility of paying taxes to another during the
periods in question.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that Petitioner's request for waiver of penalty on sales and use tax account
No. XXXXX for the period XXXXX be denied.
The assessment of penalty and interest by the Collection Division of the
Utah State Tax Commission is hereby affirmed.
DATED
this 3 day of August, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner