89-0531 - Sales Tax

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX, )

Petitioner, ) FINDINGS OF FACT,

) CONCLUSION OF LAW

) AND FINAL DECISION

) Appeal No. 89-0531

COLLECTION DIVISION OF THE )

UTAH STATE TAX COMMISSION, )

) Acct No. XXXXX

Respondent. )

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Utah Rules of Administrative Procedure and the Administrative Procedures Act for formal adjudicative proceedings on the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX and XXXXX appeared representing the Petitioner. The hearing was conducted over long distance telephone lines and recorded electronically.

Based upon the evidence and arguments presented at the hearing, the Tax Commission makes its

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The period in question is the third quarter of XXXXX.

3. During the third and fourth quarters of XXXXX the Petitioner's brother became seriously ill and was taken to the L.D.S. Hospital in Salt Lake. The bank was instructed to cover all outstanding checks and to transfer money needed to cover the checks from a separate account.

4. The returns for the third quarter XXXXX were timely prepared and mailed including a check. However, the bank did not cover the check as was the arrangement with the parties.

5. The Petitioners have submitted evidence which would substantiate their claims.

6. The Petitioner's brother did pass away on XXXXX.

CONCLUSIONS OF LAW

The Tax Commission may waive, reduce, or abate penalties upon making a record of its reasons, Utah Code Ann. 59-1-401(7).

DECISION AND ORDER

The Tax Commission after reviewing the evidence and arguments of the Petitioners, finds sufficient grounds for the waiver of the penalty. It is so ordered.

DATED this 18th day of August, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner