BEFORE THE STATE TAX
COMMISSION OF UTAH
__________________________________
XXXXX
Petitioner, : FINDINGS OF FACTS,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0058
UTAH STATE TAX COMMISSION, :
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to a formal hearing from an informal decision rendered by the Utah
Stale Tax Commission on XXXXX, which decision denied Petitioner's request for
waiver of penalty on individual income tax account No. XXXXX. A formal hearing was held on XXXXX in the
office of the Utah State Tax Commission.
David J. Angerhofer, Hearing Officer, heard the matter for the Tax
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 a client of XXXXX, Accountant, who prepared Petitioner's return for XXXXX
but never filed it. XXXXX took over
XXXXX practice and found the XXXXX return in the file when he prepared the
XXXXX return.
CONCLUSIONS OF LAW
Respondent
properly assessed penalty and interest in this matter. The return was, in fact, filed late. The Tax Commission finds no basis on which
to waive the penalty in this matter.
FINAL DECISION
Based
on the foregoing, it is the Decision of the Utah State Tax Commission that
Petitioner's request for waiver of penalty on individual income tax account No.
XXXXX for XXXXX be denied.
The
assessment of penalty and interest by the Auditing Division of the Utah State Tax
Commission is hereby affirmed.
DATED
this 9 day of March, 1988.