BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-1562
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure in the Administrative Procedures Act, Utah Code Ann. James E. Harward, Presiding Officer, reviewed the matter for and in behalf of the Tax Commission. No hearing was conducted.
Petitioner presented evidence that her husband took all the materials relating to the returns--including W-2's, interest statements, property tax notices, etc.--and refused to prepare the returns. Petitioner was undergoing a divorce at the time. The Petitioner eventually collected all of the information through other sources and filed the returns.
DECISION AND ORDER
The Tax Commission, after reviewing the evidence and arguments of the Petitioner, hereby grants the request of the Petitioner and waives the penalty associated with the XXXXX income tax year. It is so ordered.
DATED this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine Davis