BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0075
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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