86-0288 - Income

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