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