BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
:
Petitioner, )
: INFORMAL
DECISION
V. )
:
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 86-0037
) Account
XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on August 13, XXXXX.
XXXXX, Hearing Officer, heard the matter for the Utah State Tax
Commission. XXXXX of the Trust
Department of XXXXX, represented the Petitioner. Petitioner testified that the income tax return was prepared by
the XXXXX on March 28, XXXXX, and forwarded to Mrs. XXXXX for her
signature. Mrs. XXXXX was in poor
health and subsequently died on April 29, XXXXX. Not until late January, XXXXX, was it brought to Mr. XXXXX's
attention that the tax had not been paid.
The Trust Department thereafter paid the tax and most of the interest on
January 29, XXXXX, even though Mrs. XXXXX's estate had been distributed. Petitioner requested a waiver of the penalty
and $$$$$ of the interest.
DECISION AND ORDER
Based
on the facts and evidence presented, it is the Decision and Order of the Utah
State Tax Commission that the penalty be not waived.
DATED
this 3 day of September, 1986.