87-0034 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

                                                                                    :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0034

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  The Petitioner was represented by XXXXX, CPA.  Representative of the Petitioner indicated that three children had the exact identical circumstances.  Trust income tax returns were filed for the years XXXXX.  On two, the penalty was waived.  For some reason, this penalty was not waived.  Petitioner requests that the Commission be consistent and requests a waiver of the penalty.  In addition, the Petitioner argues that the returns were not even necessary to be filed for at least one of the years and possibly more.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order that the Commission grant the petition of the Petitioner and waive the penalty for the years XXXXX.

            DATED this 2 day of July , 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis