BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINIAL
DECISIONS
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0641
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission for a prehearing conference on
XXXXX. James E. Harward, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. XXXXX was present. During the course of the
prehearing conference the matter was converted to a formal hearing. Evidence and arguments were taken on behalf
of the Petitioner. The Tax Commission, based upon the forgoing and the
recommendation of the Presiding Officer, hereby makes its:
FINDINGS OF FACT
1. The Tax in question is income tax.
2. The years in question are XXXXX.
3. The Petitioner submitted all information to
a tax
preparer for the years in question. The preparer neglected to file timely
returns.
4. In addition, the tax preparer did not take
appropriate deductions for the use of an office in the home.
5. The Petitioner is in the process of amending
his returns to reflect the appropriate deductions.
6. No liens or warrants have been issued on the
delinquent amounts for the years in question.
CONCLUSIONS OF LAW
The
Tax Commission is empowered by Utah Code Ann. §59-1-401(8) to waive, reduce, or
abate penalty upon making a record of its actions.
FINAL DECISION
Based
on the foregoing, the Utah State Tax Commission directs that all outstanding
amounts for the years in question is hereby waived. It is so ordered.
DATED
this 24 day of February, 1989.
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