BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-0929
: 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's third quarter XXXXX sales tax return was filed on XXXXX, approximately two and one half months late. The tax was paid at the time of filing. A $$$$$ penalty was imposed for the late filing.
The Petitioner alleges that the return was late because the company's accountant had left and a replacement had not been hired. Petitioner further alleges that as soon as an accountant was hired the return was filed and the tax in the amount of $$$$$ was immediately paid.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the sales tax for the third quarter 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