BEFORE THE STATE TAX
COMMISSION OF UTAH
________________________________
XXXXX ) FINDINGS OF FACT,
Petitioner, : CONCLUSIONS OF LAW
v. : AND FINAL DECISION
: Appeal
Nos. 87-0059
COLLECTION
DIVISION OF THE : to 87-0060
UTAH STATE TAX COMMISSION : Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to a formal hearing from an informal decision rendered by the Utah
State Tax Commission on XXXXX, which decision denied Petitioner's request for
waiver of penalty and interest on individual income tax account No. XXXXX. 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 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
Petitioner
was a client of XXXXX until XXXXX.
XXXXX took over the practice of XXXXX in XXXXX. When preparing the XXXXX tax return for
XXXXX, XXXXX discovered that the XXXXX returns were still in the file. Because
of the resulting confusion, XXXXX did not timely file an extension for the tax
year XXXXX. The XXXXX returns were
filed approximately thirty days late.
CONCLUSIONS OF LAW
Respondent
properly assessed penalty and interest in this matter. The returns were, in fact, filed late. The Tax Commission finds no basis on which
to waive the penalty or interest.
FINAL DECISION
Based
on the foregoing, the Utah State Tax Commission hereby denies Petitioner's
request for waiver of penalty and interest and affirms the informal decision.
The
assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.
DATED
this 9 day of March, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner