87-1715 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 87-1715

UTAH STATE TAX COMMISSION, : Acct. No. XXXXX

Respondent. :

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Tax Commission. The Petitioner or representative of the Petitioner did not appear. The Tax Commission, after reviewing the file and upon recommendation of the Hearing officer, issues this decision based on the file rather than dismissing the matter for failing to appear.

DECISION AND ORDER

In XXXXX, the person responsible for the filing and paying of the sales tax, XXXXX suffered a massive heart attack which incapacitated him in the hospital for approximately six months. Sometime in XXXXX, the returns for XXXXX were filed by the CPA, XXXXX. A check was issued for payment of those quarterly returns. That check did not clear the bank. Sometime in XXXXX, numerous attempts were made by the Petitioner to resolve the account. Ultimately upon the advice of an auditor from the Utah State Tax Commission, the Petitioner's CPA, XXXXX filed amended returns with a check enclosed including interest to date. Thereafter, the Tax Commission assessed penalties of $50,00 per quarter.

The Tax Commission, after reviewing the evidence and arguments presented in the file and taking into consideration the time period in which this occurred hereby waives the late filing penalties for XXXXX.

DATED this 29 day of December, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.