BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: Appeal No. 93-2162
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. '59-1-502.5, on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner were XXXXX and XXXXX.
In XXXXX of XXXXX the Petitioner's business suffered a devastating fire. That fire completely destroyed the shop and showroom buildings along with the contents of both.
Because of the destruction to the building, the Petitioner was forced to conduct business out of a mobile trailer. The limited space in that trailer prevented them from maintaining the staff necessary to conduct business in an efficient manner. Additionally, the loss in income required the Petitioner to layoff a number of employees. Among those employees laidoff was the individual who had been responsible for remitting and paying the sales tax returns. Those duties were transferred to other employees who were unfamiliar with the process.
Because of the compounding effects of the fire, interrupted business, and reduction of staff, the Petitioner unintentionally failed to file and pay the sales tax due for the XXXXX and XXXXX periods.
As a result of the untimely filing and payments, the Petitioner was assessed sales tax penalties in the amount of $$$$$ and $$$$$ respectively. That amount was reduced to a single 10% penalty of $$$$$ by subsequent Commission action.
DECISION AND ORDER
Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has been shown to waive the penalties assessed for the XXXXX and XXXXX sales tax periods. Interest assessed for those periods, however, is not waived nor reduced.
This Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request for a Formal Hearing within ten (10) days of the date of this decision. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:
Utah State Tax Commission
160 East 300 South
Salt Lake City, Utah 84134
It is so ordered.
DATED this 17th day of February, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer