BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0040
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner
requested waiver of penalty and interest associated with the late filing of his
XXXXX personal income tax return. No
hearing was requested. In a letter
dated XXXXX, Petitioner's representative, XXXXX, indicated that his office
prepared the original return but was subsequently notified by XXXXX that
interest income had not been reported to a XXXXX. XXXXX office prepared an amended return thinking that the
original return had been filed and mailed the amended return to the Petitioner
who filed it with the amount shown.
Subsequently, the Petitioner was notified that the tax had not been paid
nor had the Form TC-40 been filed.
Petitioner immediately filed the Form TC-40 and enclosed a check for
$$$$$ which included both the original tax due of $$$$$ and the amended
additional tax due of $$$$$ which had previously been paid.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission that Petitioner's request for waiver of penalty and interest be
denied.
DATED
this 5 day Of March, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner