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