94-1583
Sales
Signed 2/8/95
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
)
v. : Appeal No. 94-1583
)
COLLECTION DIVISION OF THE : Account
No. XXXXX
UTAH STATE TAX COMMISSION, )
Respondent. : Tax Type: Sales
_____________________________________
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. An informal hearing was held on XXXXX. Gail S. Reich, Administrative Law Judge, heard the matter for and
on behalf of the Commission. Present
and representing Petitioner was XXXXX.
Present and representing Respondent was XXXXX.
Based upon the evidence and testimony
presented at the informal hearing, the Commission makes its:
FINDINGS
Petitioner is appealing $$$$$ penalty and
$$$$$ in interest imposed as a result of late filing and late payment of $$$$$
for sales tax for the period of XXXXX through XXXXX of XXXXX. XXXXX explained at the hearing that he was
out of the country during the relevant time period. Having been assigned to a
mission in XXXXX, he had left all of his financial affairs to be handled
by his daughter. He had left all of the
necessary information with her and she was to make the requisite filing and
requisite payments. However, during the
time of XXXXX absence, his daughter suffered severe emotional problems of which
he was unaware. Her mental condition
rendered her unable to function. As a
result, his financial matters were not handled, as planned. The trip to Wales was cut short by illness
of XXXXX. Upon return she underwent
surgery. Thereafter, XXXXX paid the
underlying tax of $$$$$ and the penalty and interest of $$$$$.
Respondent indicated at the hearing that the
circumstances in the instant case justify refund based on medical criteria for
reasonable cause.
APPLICABLE
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
The Tax Commission finds sufficient cause
does exist to waive the penalty and interest associated with the sales tax for
XXXXX. It is so ordered.
DATED this 8 day of February, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco Alice Shearer
Commissioner Commissioner
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. '63-46b-15.)
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