BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
90-1777
:
: Account
No. XXXXX
____________________________________
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