BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0194
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX, Attorney,
represented the Petitioners.
The
Petitioner argued that Utah Code Ann. §
59-14A-89 states that if a failure to pay is due to reasonable cause, the Tax
Commission can waive penalties. The
Petitioner then argued that the returns were prepared by an outside tax
preparer. Because Petitioners' child
was ill in mid-April, XXXXX, XXXXX (Petitioner) sent the return without
checking to see if there was an accompanying check. A check was not included with the return due to the confusion of
Petitioners' child going into the hospital.
The Petitioner argues that there was no willful evasion and they would
not have known whether the check had cleared their account because the money
was simply an add-on to a current loan, and the add-on would not affect the
payment. Therefore, the Petitioners did
not know that the check had not been made and delivered to the Tax Commission.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that the penalty and interest assessment be sustained.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis *