88-2562 - Income

 

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