BEFORE THE UTAH STATE TAX COMMISSION
) INFORMAL DECISION
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, ) Appeal No. 94-0244
Respondent. : Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. G. Blaine Davis, Presiding Officer, heard the matter for and on behalf of the Commission. The Petitioner, XXXXX was not present, but was contacted by telephone and the matter was heard over the telephone. Present and representing the Respondent was XXXXX.
Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is XXXXX.
3. The Petitioner has a XXXXX business selling XXXXX XXXXX, and XXXXX, that she is only required to file sales tax returns on XXXXX.
4. For the XXXXX, the total tax incurred was $$$$$.
5. The XXXXX return was received XXXXX days late.
6. The Petitioner has a good record, and this was the first time that she had been late.
7. The Petitioner was late partially due to the XXXXX XXXXX and the XXXXX of trying to XXXXX after his XXXXX.
CONCLUSIONS OF LAW
The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. '59-1-401(8).)
DECISION AND ORDER
Based upon the foregoing, the Tax Commission finds that sufficient cause has been shown which would justify a waiver of the penalty associated with the XXXXX sales tax return. It is so ordered.
DATED this 26th day of July, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1-5A(P) and Utah Code Ann. ''63-46