BEFORE THE STATE TAX
COMMISSION OF UTAH
___________________________
XXXXX ) FINDINGS OF FACT,
Petitioner, : CONCLUSIONS OF LAW
: AND FINAL
DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0061
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 Utah
State 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 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
had been a client of XXXXX. XXXXX took
over the practice of XXXXX in the early part of XXXXX. XXXXX had not filed the return for XXXXX on
behalf of Petitioner. Due to the
confusion, XXXXX did not timely file the return for XXXXX.
CONCLUSIONS OF LAW
Respondent
properly assessed penalty and interest or the tax years XXXXX. The Tax Commission finds no basis on which
to waive the penalty and interest.
FINAL DECISION
Based
on the foregoing, it is the Decision of the Utah State Tax Commission that
Petitioner's request for waiver of penalty and interest be denied.
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