BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-0929
: Account
No. XXXXX
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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'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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner