88-2975 - Income

 

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