BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88 2566
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, :
: Acct No. XXXXX
This matter came before the Utah State Tax Commission pursuant to the rules of Administrative Procedures and the Administrative Procedures Act for informal adjudicative proceedings. The Petitioners request a waiver of the penalty assessed on their XXXXX income tax year for late filing and late payment. The petitioner argues that the lateness of the return was due to the tax preparer, XXXXX. They were aware of the additional tax that was due and took several months in order to arrange to borrow the money to pay that amount. At the time the return was made, they called the Tax Commission and requested information as to the late charge and penalty which would be assessed. They then mailed in the tax of $$$$$ and the interest and penalty of $$$$$. They were not aware that the tax preparer had not mailed in the tax return by the due date as promised. The Petitioners later discovered that during this period of time the tax preparer had taken seriously ill, and passed away in XXXXX. It was after that the tax preparer's widow found the return and submitted it to the Petitioners did it get filed with the Tax Commission.
DECISION AND ORDER
After reviewing the matter, The Tax Commission finds sufficient evidence to reduce the outstanding penalty to $$$$$ and interest accordingly for the XXXXX income tax year.
DATED this 24 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.