BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioners, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0288
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 represented the
Petitioners.
Petitioners
request a waiver of penalty and interest assessed against the late filing of
their XXXXX individual income tax returns.
Petitioners testified that their small business had a terrible year in
XXXXX when the XXXXX tax was due.
Petitioners obtained an extension for the filing of their income taxes
but were not able to get the necessary information to their accountant until
XXXXX. Petitioners' accountant became
ill in the fall of XXXXX and required surgery.
He was recuperating until XXXXX, and could not file the return until
that time.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission that Petitioners' request for waiver of penalty and interest
assessed against the late filing of their XXXXX individual income tax returns
is denied.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner