85-1534 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

                                                                                    :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 85 1534

STATE TAX COMMISSION OF UTAH                   )

            Respondent,                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission on XXXXX for an Informal Hearing.  Presiding for and in behalf of the Utah State Tax Commission was James E. Harward, Hearing Officer.  Present for and in behalf of the Petitioner was XXXXX.

            The Petitioner has requested a waiver of the Penalty for late filing of the XXXXX income tax return.  The cause of the delinquency was due to a delay of receipt of a form K-l.  An Extension for the filing of the Federal returns was sought and obtained.  During preparation for the I.R.S. returns, it was discovered that returns should also be filed for Utah.  This discovery was made after the Utah return filing date.  The Petitioner requested the waiver because they have shown reasonable cause why the return was not filed before the deadline.

DECISION AND ORDER

            Based upon the foregoing facts and the evidence presented at the hearing, it is the Decision of the Utah State Tax Commission that the penalty and interest accruing thereon be waived.  By this decision, the Tax Commission recognizes that the Petitioner was, in fact, late but that reasonable cause was shown pursuant to Utah Code Ann. 59-14A-89 to not impose the penalty.

            DATED this 14 day of February, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

Mark K. Buchi                                                             Joe B. Pacheco*

Chairman                                                                      Commissioner

R. H. Hansen                                                                Roger O. Tew

Commissioner                                                               Commissioner

Since the hearing on this case, Commission Gary C. Cornia has been replaced by the Commissioner *Joe B. Pacheco.  Commissioner Pacheco has been duly advised of the facts and circumstances regarding this case and is qualified to sign this decision.