BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1083
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 informal
adjudicative proceedings. No hearing
was requested, therefore, the matter was conducted by review of the file before
the Tax Commission.
Petitioner
paid its first quarter XXXXX sales tax of $$$$$ on XXXXX. The delay was due to the fact that the
operation officer, who was responsible for such matters, was ill and under went
lumbar-discectomy surgery thus causing a backlog within the company. Petitioner was assessed a penalty in the
amount of $$$$$ and interest in the amount of $$$$$ for failure to timely file
and timely pay the tax due.
DECISION AND ORDER
The
Tax Commission finds that sufficient cause to waive the penalty and interest
associated with the first quarter XXXXX sales tax has not been
established. Therefore, Petitioner's
request to waive penalties and interests associated for that period is
denied. It is so ordered.
DATED
this 15th day of September, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner