BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : ORDER
:
: Appeal No.
89-1071
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No.
XXXXX
Respondent. :
_____________________________________
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner