BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1712
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on individual income tax account No. XXXXX for the tax year
XXXXX. An informal 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 himself.
Petitioner
stated that he moved from XXXXX to XXXXX, Utah in XXXXX. Prior to XXXXX the Petitioner sought the
services of the accounting firm of XXXXX in XXXXX. Petitioner's accountant told Petitioner that Petitioner need not
prepare a XXXXX Utah return because Petitioner moved to Utah in XXXXX. Petitioner relied upon the advice of his
accountant. Petitioner noted that he is
legally blind and is not in a position to study the Utah statutes on his
own. Petitioner requests a waiver of
the penalty and interest.
FINDINGS
The
Tax Commission finds that Petitioner's reliance upon the accounting firm's
advice was reasonable. Petitioner has
established sufficient cause to waive the penalty. Interest, however, shall remain as originally assessed. The Tax Commission was denied the use of the
money during the period of delinquency.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that penalty on individual income tax account No. XXXXX for the tax year XXXXX
be waived. Interest shall remain as
originally assessed.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 3 day of August, 1988.
BY ORDER OF THE STATE TAX COMMISSION UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner