BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 90-0840
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, )
: Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedure Act for informal proceedings. No hearing was requested, therefore, the matter was conducted by a review of the file before the Tax Commission.
Because of embezzlement by an employee, the Petitioner was unable to timely pay its third and fourth quarter XXXXX sales tax. As a result of the late payment, a penalty in the amount of $$$$$ plus interest was imposed. The penalty was subsequently waived by Commission action. The Petitioner requests a waiver of the interest stating that the company is no longer in business due to the losses caused by the theft.
DECISION AND ORDER
The Tax Commission finds sufficient cause has not been shown which would justify a waiver of the interest imposed for the late payment of the third and fourth quarter XXXXX sales tax. Therefore, the Petitioner's request to waive the interest for those periods is denied. It is so ordered.
DATED this 17th day of May, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis