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