BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0061
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on November 7, XXXXX. XXXXX, Hearing Officer, heard the matter for the Utah State Tax
Commission. XXXXX, represented the
Petitioner.
Mr.
XXXXX testified that he is the father of the Petitioner who was a teenager
during the XXXXX tax year. Petitioner
had not had income necessary to file a tax return prior to XXXXX, and was not
aware of filing requirements on his income.
In XXXXX, stock which Mr. XXXXX had given to Petitioner was sold without
the knowledge of Petitioner. In April,
1984, Mr. XXXXX became aware that because of the complexity of his own return,
he was going to need to apply for an extension and his C.P.A. made the extension
request. However, an extension request
was not made for Petitioner's income.
Mr. XXXXX testified that when he realized that an extension request was
not made, he requested a penalty waiver from the Internal Revenue Service and
from the Utah State Tax Commission. The
I.R.S. granted the penalty waiver, but the State Tax Commission denied the
waiver request. Mr. XXXXX pointed out
that because of the $$$$$ civil penalty and the 5% per month penalty, the
penalty and interest totaled significantly more than half the total tax due.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission not to waive or reduce the penalty or interest.
DATED
this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman