88-2585 - Income

 

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