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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