88-0659 - Sales

 

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.