BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
88-2585
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Acct No. XXXXX
Respondent. :
_____________________________________
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
Commissioner