87-1019 - Sales

BEFORE THE UTAH STATE TAX COMMISSION OF UTAH

_____________________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 87-1019

UTAH STATE TAX COMMISSION : Account No. XXXXX

Respondent. :

______________________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission on the request of the Petitioner for waiver of penalty associated with XXXXX sales tax filing and payment. The hearing was not held, and the decision is made upon the record before the Commission.

Shortly before the due date of XXXXX sales tax return, the Petitioner was admitted into the hospital in XXXXX for surgery. As a result, the returns were filed late. The Petitioner requests a waiver of the late filing fees on the grounds that he was physically incapable of filing the return on time.

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the penalties associated with the filing in XXXXX be and are hereby waived.

DATED this 5 day of October, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner