BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1294
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner. The subject company is a management company
which was donated to a XXXXX for the management of youth symphony
projects. XXXXX died, and as a result
the returns were not filed.
Previous
to his death XXXXX had been seriously ill for approximately a year. The death occurred on XXXXX. The representative of the Petitioner took
over the workings of the company thereafter and has filed the appropriate forms
and paid the appropriate tax. She now
requests a waiver of the penalty on the grounds that the person responsible for
the filing was in no condition to do so and, in fact, died.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty associated with this appeal is hereby waived.
DATED
this 9 day of March, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner