88-0745 to 88-0752 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :           Appeal No. 88-0745

COLLECTION DIVISION OF THE                          :           through 88-0752

STATE TAX COMMISSION OF UTAH,                  )           Acct No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure for informal adjudicative proceedings.  The Petitioner requests a waiver of the penalty attached to each one of the above referenced accounts for failure to timely prepare and file income tax returns for the XXXXX tax year.  In late XXXXX, the Petitioner was detained abroad in XXXXX and was unable to return in time to present sufficient information to an accountant to prepare the returns and file them within the extension period. The Petitioner was unavoidably detained out of the country and was unable to file timely and requests that the penalty be waived.  In addition, the Petitioner indicates that the Internal Revenue Service, with the same facts, has waived any penalty.

DECISION AND ORDER

            The Tax Commission, after reviewing the request of the Petitioner, hereby orders that the penalties associated with the XXXXX tax year on each of these accounts be waived.  It is so ordered.

            DATED this 6 day of April, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner