BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner