BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
88-2562
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on XXXXX.
James E. Harward, Presiding Officer, heard the matter for and in behalf
of the Tax Commission. The Petitioner
was present.
Based
upon the recommendation of the Presiding Officer and the facts and evidence
presented at the hearing the Tax Commission makes its:
FINDINGS OF FACT
1.
The tax in question is income tax.
2. The period in question is XXXXX.
3. Petitioner presented evidence which would
support his claim that he was out of the country on business during the period
of time within which the return was due for the tax year in question. The Petitioner's tax adviser was unable to
prepare the returns until the Petitioner was able to return to the country and
supply the necessary information for the completion of the returns. The Petitioner
was under the impression that the tax adviser had file an appropriate extension
for the purposes of taking care of the matter upon his return.
CONCLUSIONS OF LAW
The
Tax Commission may waive, reduce or abate penalties upon making a record of its
reasons. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
The
Tax Commission finds sufficient justification for the reduction of the penalty
to $$$$$. It is so ordered.
DATED
this 23 day of June, 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