BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1843
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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.
R. H. Hansen Roger O. Tew