88-0093 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 88-0093

            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.  Petitioner waived her right to an oral hearing.  Therefore, the Tax Commission decides this matter based on the materials in the file.

            In a letter dated XXXXX Petitioner's accountant stated that he expected Petitioner's tax return to be returned to him by the XXXXX prior to the filing date.  Therefore, the accountant did not prepare an extension request.  The accountant received the return on day after the filing deadline and realized at that time that he had forgotten the extension application.

FINDINGS

            Tax Commission records indicate that the tax was paid on XXXXX, five days past the deadline and this included a weekend.  The Tax Commission finds sufficient cause on which to waive the penalty and interest.

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 and interest on individual income tax account No. XXXXX for the tax year XXXXX be granted.

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

            DATED this 26 day of August, 1988.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis<