BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-3248
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 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
stated that for the tax year in question, he had his return prepared at the
XXXXX office of XXXXX. This particular
office was a franchise. Petitioner had
submitted the necessary materials by XXXXX.
The agent at the XXXXX office became ill soon afterwards. Petitioner continued to check with the agent
and his wife and was assured that all would be taken care of and that an
extension had been filed. The office was,
in fact, locked up on XXXXX. By XXXXX,
Petitioner realized that his return had not been filed and contacted the XXXXX
district office in XXXXX. The XXXXX
office moved into the XXXXX area to clear up the situation. The XXXXX office was able to obtain the
necessary information from the XXXXX office by XXXXX and prepared the returns
shortly thereafter. Petitioner has paid
the tax and interest and requests a waiver of the penalty.
FINDINGS
Penalty
in this matter was properly assessed. The
return was, in fact, filed late.
However, the Tax Commission in its discretion hereby waives the penalty
because Petitioner tried to obtain assurances that his taxes would be timely
prepared, because the late filing was beyond Petitioner's control, and because
Petitioner took immediate steps to remedy the situation.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of penalty on individual income tax
account No. XXXXX for XXXXX be granted.
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 29 day of April, 1988.