BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1294
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis