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the hearing on this case, Commission Gary C. Cornia has been replaced by the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.