86-0037 - Income

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.<