BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
90-0840
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Acct No.
XXXXX
Respondent. :
___________________________________
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
Commissioner