87-3158 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-3158

            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 a late filing penalty on individual income tax account No. XXXXX for XXXXX.  A telephone conference 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 stated that she and her husband served on a mission in XXXXX from XXXXX.  Petitioner gave her son the power of attorney to handle her affairs, and her son filed the return on XXXXX.  This return included a letter stating that Petitioner was in XXXXX.

FINDINGS

            Since Petitioner was out of the country on XXXXX, and since a letter was attached to the return notifying the Tax Commission of this fact and requesting a two-month extension, Petitioner was entitled to an automatic two-month extension.

DECISION AND ORDER

            Based on the foregoing, it is the decision and order of the Utah State Tax Commission that Petitioners request for waiver of penalty on individual income tax account No. XXXXX for XXXXX be granted.

            The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 30 day of June, 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