BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0075
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter was previously scheduled for hearing on XXXXX. At the time and place scheduled for the hearing no one
appeared. Thereafter an Order to Show
Cause letter was sent out dated XXXXX, giving 10 days to the Petitioner within
which to show cause why the matter should not be dismissed for failure to
appear. It has been pointed out that a
request of the accountant for the Petitioner was made prior to the hearing requesting
that the matter be decided based on its record without the benefit of the
hearing. Therefore, based upon that
representation the Commission reviews the record and finds the following: The
subject penalty and interest was a result of the XXXXX income tax year for the
Petitioner. The Petitioner claims that
a valid TC546 was filed which would extend-the filing date. According to the Petitioner that extension
request was overlooked and a penalty was assessed. No record of the filing of the TC546 is on record as available to
the Tax Commission.
DECISION AND ORDER
The
Tax Commission finds the statement of the taxpayer's accountant and the
taxpayer in and of itself self serving and therefore not particularly
reliable. No independent evidence
exists which would corroborate the sending of the TC546. Therefore, the Commission declines to waive
the penalty. It is thereby ordered that
the request of the Petitioner be denied.
DATED
this 2 day of July, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner