BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2315
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 on
individual income tax account No. XXXXX for the tax years 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 the Petitioner. Petitioner is over seventy years old and
lost her husband in XXXXX. Petitioner
was told at that time by her attorney and her insurance company that the
annuity which she received was tax exempt because the annuity was passive
income. Petitioner's current accountant
advised her of the responsibility to pay taxes. Petitioner paid the taxes as soon as she found this out and
requests a waiver of the penalty because a good faith effort has been made.
FINDINGS
Penalty
and interest were properly assessed on this account. The returns were, in fact, filed late. However, the Tax Commission, in its discretion hereby waives the
penalty based on Petitioner's good faith efforts to comply and because
Petitioner had been misinformed by professionals who should have known the law.
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 years XXXXX
be waived. The Collection Division of
the Utah State Tax Commission is hereby ordered to adjust its records in
accordance with this decision.
DATED
this 5 day of May, 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