BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER
: Appeal No. 89-1071
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Tax Commission pursuant to the Utah Administrative Procedures Act for informal adjudicative proceedings concerning the Petitioner's request for a waiver of penalty arising from the Petitioner's failure to make timely payment of its first quarter XXXXX withholding tax.
After having reviewed the contents of the file, the Tax Commission denied the Petitioner's request and issued an informal decision to that effect on XXXXX.
On XXXXX, the Petitioner requested reconsideration of the decision of the Commission and provided additional information for the Commission to consider. The additional information provided was that the Petitioner's accountant required heart surgery and was incapacitated from XXXXX thru XXXXX.
DECISION AND ORDER
Based on the foregoing, the Utah State Tax Commission finds that sufficient cause has not been shown upon which to grant the Petitioner's request for reconsideration. There has been no showing whatsoever that the Petitioner's failure to timely file it's withholding tax for the first quarter of XXXXX was in any way related to the illness suffered by the Petitioner's accountant in XXXXX.
Therefore, the Petitioner's request for reconsideration is denied.
DATED this 18 day of January, 1990
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis