90-1777 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

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In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX                                                                                  )

                                                                                    :           Appeal No. 90-1777

                                                                                    :

                                                                                    :           Account No. XXXXX

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STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings.  No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

            Petitioner states that his children were granted waivers of penalties for the same reasons for which he is requesting a waiver on his income tax for the tax year XXXXX.  Research into Tax Commission records shows that a letter submitted with the waiver request for Petitioner's childrens' accounts indicates that illness in Petitioner's accountant's family coupled with a difficult personal travel schedule prevented Petitioner and his accountant from accurately estimating the children's taxes.  The penalty amounts waived for the children were $$$$$ for each child's account upon which a waiver of the penalty was granted.  Petitioner requests a waiver of his penalty which amounts to $$$$$ as of XXXXX, the date upon which Petitioner filed his first waiver request form for the account in question.

DECISION AND ORDER

            The Tax Commission finds sufficient cause does exist to waive the penalty associated with the Petitioner's income tax for the tax year XXXXX.  It is so ordered.

            DATED this 18 day of January, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner