BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: : INFORMAL DECISION
XXXXX )
: Appeal No.
91-0478
: 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
The
Petitioner's XXXXX annual sales tax return was not filed until XXXXX, over two
months late.
The
Petitioner offers that the reason for filing late was that they had a son get
divorced in XXXXX, a daughter get married in XXXXX, and their mother died in
XXXXX. They further submit that the penalty
of $$$$$ on a tax of $$$$$ is excessive.
The
record reflects that the taxpayers also filed their return late in XXXXX and
XXXXX, so there is a pattern of delinquency on the return.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty
associated with the sales tax for XXXXX.
It is so ordered.
DATED
this 8 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