BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 90-0077
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act for an informal hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Commission. Present, by telephone, was XXXXX.
In late XXXXX or early XXXXX, the Petitioner, an actress, moved to XXXXX, California. Shortly after arriving in California, the Petitioner went on tour for approximately nine months. Prior to leaving on that tour, the Petitioner turned over all her financial business, including her XXXXX income tax return, to her manager. The instructions to her manager at that time were to file the XXXXX Utah State income tax return and pay whatever taxes were owed at that time. Petitioner left $$$$$ with the manager to take care of all necessary business.
When the Petitioner returned from her engagement, she discovered that her manager had failed to file her return or pay the taxes due on that return and had disappeared, taking with him the $$$$$.
As a result of the late filing and payment, the Petitioner was assessed a penalty of $$$$$ and interest applied at the statutorily required rate. The penalty was subsequently waived by Commission action.
DECISION AND ORDER
The Tax Commission finds sufficient cause has been shown which would justify a waiver of the interest associated with the XXXXX income tax year. It is so ordered.
DATED this 29 day of June, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis