BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : AMENDED
v. : INFORMAL DECISION
: Appeal No.
88 2975
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
Petitioners requested a waiver of the penalty associated with their XXXXX,
XXXXX and XXXXX income tax years. XXXXX
was married to an accountant who led her to believe during the period in
question, that she was married filing jointly with her husband. In fact, none of the returns were
prepared. By the time the petitioner
discovered the problems, her returns were late. During this period of time, the parties were involved in a
divorce and separated. The Internal
Revenue Service has abated the penalties for the years in question finding
there has been sufficient reasonable cause for the late filings.
DECISION AND ORDER
The
Tax Commission, after reviewing the request of the Petitioner, finds sufficient
grounds for granting the request and waiving the penalties associated with the
XXXXX years in question. However, the
Tax Commission declines to waive the interest.
DATED
this 13 day of September, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner