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