BEFORE THE STATE TAX COMMISSION OF UTAH
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
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.
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
Joe B. Pacheco G. Blaine Davis