BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 90-2652
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.
Petitioner was assessed a $$$$$ penalty for non-filing of the W-2 and TC96 for XXXXX.
The company is now out business and has had no employees or performed any work since XXXXX. In addition, XXXXX, the former owner of the company died in XXXXX. The response was sent in by XXXXX who was the former bookkeeper for the company when it was operating.
XXXXX represents that there had been no receipt of any prior requests for copies of the forms or informing them that the forms had never been received.
DECISION AND ORDER
In view of the demise of the former operating officer of the company, and the belief of the former bookkeeper that the W-2's and TC96 had in fact been filed, the Tax Commission finds sufficient cause does exist to waive the penalty associated with the filing of W-2's and TC96 for XXXXX. It is so ordered.
DATED this 16 day of August, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes