BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-1562
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, 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
Commissioner