87-1843 - Withholding

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1843

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

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, XXXXX appeared and requested a waiver of the penalty associated with the late filing of the third and fourth quarter on their sales and withholding accounts Nos. XXXXX (sales) and XXXXX (withholding).

DECISION AND ORDER

            Based upon the foregoing, the Tax Commission hereby makes its decision and order.  The Tax Commission finds sufficient grounds for the waiver of the penalty for the third and fourth quarters of XXXXX, because the Petitioner, XXXXX was in the hospital during that period of time with a serious and life threatening condition which resulted in the loss of several fingers and parts of others.  Therefore, the Tax Commission waives the late filing penalty for the third and fourth quarter of XXXXX.

            DATED this 29 day of December, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner