BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION DIVISION
OF THE : Appeal No. 87-0967
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented the
Petitioner. The Petitioner testified
that she sent her XXXXX, sales tax return and payment to the Tax Commission 18
days late. She said that she was the XXXXX president that year and that her
business was very small. Her liability
was XXXXX which she paid 18 days late.
Petitioner has filed and paid late nine times since the XXXXX.
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 and interest. Petitioner did
not show reasonable cause for the late filing of her XXXXX, sales tax
return. Being busy with other matters
and having a very small direct sales business is no excuse for untimely filing
of quarterly sales tax returns.
DATED
this 15 day of October, 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