88-0654 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 88-0654

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the rules of administrative procedure in the Administrative Procedures Act of Utah Code Ann. for an informal proceeding.  James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission.  XXXXX represented the Petitioner.

            Petitioner presented evidence that he was a first-time filer, that he relied upon the advice of a CPA and his father for filing of the return. Petitioner's father filed an extension for his own income tax year based upon the need for additional time for his employer to supply information.  The employer was in bankruptcy and took a substantial amount of time to obtain that information.  The Petitioner's return was dependent upon the return of the father's information required to be supplied by the father.

DECISION AND ORDER

            Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petitioner's request be granted and that the late filing penalty for the XXXXX income tax year be and is hereby waived.

            DATED this 27 day of September, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

FOR THE COMMISSION

G. Blaine Davis

Commissioner