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