88-0529 - Income

 

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