BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0659
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the rules of
administrative procedure in the Administrative Procedures Act of Utah Code Ann.
for an informal proceeding. James E.
Harward, Presiding Officer, heard the matter for and in behalf of the Tax
Commission. XXXXX was present.
Petitioner
presented evidence that the total tax liability for the quarter in question was
$$$$$. The Petitioner had repeatedly
requested the Tax Commission to send the returns to the new address. The returns were finally mailed from the Tax
Commission on the XXXXX. From that
period through the reporting period the Petitioner was in the hospital and
convalescent. When she returned home
she found the forms, immediately prepared them, and submitted them. The return was approximately a week late due
to the hospitalization of the Petitioner.
Petitioner since closed the business and notified the Tax Commission of
such closure.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that Petitioner's request be granted and that the late filing fee
for the second quarter XXXXX sales tax return be and is hereby waived.
DATED
this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.