BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
88 2679
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal adjudicative proceeding
pursuant to the Rules of Administrative Procedure and the Administrative
Procedures Act. After reviewing the
evidence and arguments, the Presiding Officer made a recommendation to the Tax
Commission. The Tax Commission made a
decision based upon the recommendation and the facts and evidence presented at
the hearing.
Petitioner
moved from Utah to XXXXX in XXXXX. On
XXXXX, Petitioner had a son born approximately five weeks premature. During the period that the taxes were due
the Petitioners were spending all of their time in the hospital with their
infant son. However, during that period
of time the Petitioners sent their returns to the state of Utah and the state
of XXXXX and the Internal Revenue Service.
In the confusion the Petitioners failed to enclose checks for the
amounts due with any of the tax forms.
Approximately three days later the Petitioner mailed in the respective
checks. Neither XXXXX nor the Internal
Revenue Service have imposed penalties for the late payment. Based on this the Petitioner has requested
that the penalty be waived.
DECISION AND ORDER
The
Tax Commission, after reviewing the evidence and arguments of the Petitioners,
grants the Petitioners' request and waives the outstanding balance due for the
XXXXX tax year. It is so ordered.
DATED
this 6 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner