BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0529
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing
pursuant to the rules of administrative procedure in the Administrative
Procedures Act of the Utah Code Ann. James E. Harward was the Presiding
Officer. The Petitioner was present by way of long-distance telephone line.
The
Petitioner submitted all of her tax information to a tax consultant in
XXXXX. During that period of time the
Petitioner moved to Utah. The
consultant was to file taxes or prepare an extension in anticipation of the
filing of the taxes. All W-2's and
other information were sent to the consultant in XXXXX. After a couple of months the Petitioner
attempted to contact the consultant.
Finally, in XXXXX Petitioner received all of the information from the
consultant who had failed to file an extension or prepare the returns. She immediately prepared the returns and
filed them. Petitioner has been assessed a $$$$$ late payment and late filing
fee.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax Commission
that the penalties be waived. It is so
ordered.
DATED
this 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner