BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
88 2834
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Acct No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to a petition for
waiver of penalty and interest, of a sum less than $$$$$. Pursuant to the rules
of Administrative Procedure the matter was treated informally under the Administrative
Procedures Act. (Utah Code Ann. §63-46b-1 et seq.). After reviewing the file and the Presiding Officers recommended
decision the Tax Commission hereby enters this:
DECISION AND ORDER
The
taxpayer's partner who had responsibility for the filing of the sales tax
return for the year XXXXX, was ill during the period of time that the return
was due. Within a week after the due
date, the return was prepared and filed by the representative of the
Petitioner. Pursuant to the guidelines
of the Tax Commission, the Tax Commission finds sufficient justification for
the waiver of the penalty, however affirms the assessment of the interest. The interest is $$$$$. Where the person responsible for filing the
Taxes was ill and the responsibility was picked up by someone else, within a
short period of time of due date, the Tax Commission finds sufficient
justification for waiver of the penalty.
It is so ordered.
DATED
this 19 day of January, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco