BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
88 2566
COLLECTION DIVISION
OF THE :
STATE TAX
COMMISSION OF UTAH, :
: Acct No. XXXXX
Respondent. :
_____________________________________
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.