BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0967
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis