BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0057
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to a formal hearing from an informal decision rendered by the Tax
Commission on XXXXX, which decision denied Petitioner's request for waiver of
penalty and interest. A formal hearing
was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX
represented the Petitioner.
Petitioner
did not dispute the findings as set forth in the informal decision but stated
that the standard of the Tax Commission for determining reasonable cause for
failure to file is too stringent. The
IRS is much more lenient.
Petitioner
suggested that if a less stringent standard were used by the Tax Commission,
the relationship between the practitioners and the state would be enhanced.
FINDINGS OF FACT
XXXXX
was originally the client of XXXXX. In
XXXXX, XXXXX took over the practice of XXXXX.
XXXXX inadvertently failed to file an extension on behalf of Petitioner
due to the changeover.
CONCLUSIONS OF LAW
The
Tax Commission has properly assessed penalty and interest in this matter. The Tax Commission finds no basis on which
to waive the penalty and interest.
FINAL DECISION
Based
on the foregoing, 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 25 day of January, 1988.
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