88-0641 - Income

 

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