BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88-2585
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, ) Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings. The Petitioner has requested a waiver of the late filing penalty on the XXXXX income tax year. The Petitioner argues that the fault was with the tax preparer, XXXXX, for the approximate one week late filing. A hearing was not requested by the Petitioner. The matter was reviewed by the presiding officer and a recommendation made to the Tax Commission.
DECISION AND ORDER
The Tax Commission after reviewing the recommendation of the presiding officer, finds insufficient grounds for the waiver of the $$$$$ late filing penalty. Therefore, Petitioner's request is denied. It is so ordered.
DATED this 2 day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine Davis