BEFORE THE UTAH STATE TAX COMMISSION
In Re: : INFORMAL DECISION
: 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.
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
Joe B. Pacheco S. Blaine Willes