BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88-0745
COLLECTION DIVISION OF THE : through 88-0752
STATE TAX COMMISSION OF UTAH, ) Acct No. XXXXX
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
Joe B. Pacheco G. Blaine Davis