88-0489

Income

11/9/88

 

 

                  BEFORE THE STATE TAX COMMISSION OF UTAH

                   _____________________________________

 

XXXXX    

          Petitioner,             )    FORMAL DECISION

                                  )

COLLECTION DIVISION OF THE        )    Appeal No. 88‑0489

STATE TAX COMMISSION OF UTAH,     )    Acct. No. XXXXX

          Respondent.             )

                   _____________________________________

 

                             STATEMENT OF CASE

          This matter came before the Utah State Tax Commission in a prehearing conference held XXXXX.  James E. Harward, Hearing Officer, conducted the meeting for and in behalf of the Utah State Tax Commission.  Following the prehearing conference Petitioners waived their right to a formal hearing and requested that a decision be made based on the contents of the file.

          Petitioners, XXXXX, received notices for unpaid taxes for tax years XXXXX through XXXXX, XXXXX, and XXXXX.  Petitioners' representative, XXXXX, Attorney at Law, explained that the problems leading to the errors in filing were caused when a partnership in which Petitioner was involved was dissolved due to a partner's death.  Following a lengthy court battle and settling of the estate, Petitioners immediately filed amended returns as soon as the accurate information was available.  Petitioners' have paid the tax, but request the waiver of all penalty and interest assessments.

                                 FINDINGS

          Utah Code Ann. '59‑1‑401(7) authorizes the Commission to waive penalties and interest and the Commission will do so upon a showing of reasonable cause.  Petitioners were unable to file accurate returns for the tax years in question because of the unique circumstances surrounding the dissolution of the partnership and settling of the father's estate.

                            DECISION AND ORDER

          Based on the foregoing, it is the Decision and Order of the Commission that the request for waiver of all penalties and interest for tax years XXXXX through XXXXX be granted.

          DATED this 9 day of November, 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

 

NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. '' 63‑46b‑13(1), 63‑46b‑14(2)(a).

 

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