88-2834 - Sales

 

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