87-0921 - Sales

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