BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88 2679
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis