BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No.
90-1788
:
: 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
The
Petitioner was assessed late filing penalties in the amount of $$$$$ for his
XXXXX individual income tax return.
That amount was subsequently reduced to a penalty of $$$$$ by action of
the Commission.
The
Petitioner represents that his returns had been timely prepared and signed, and
timely prepared a check which had been left with his accountant for filing and
paying. However, his CPA's secretary
placed the return and check in the file and filed them away. Petitioner subsequently checked with the CPA
to see if it had been filed because his check had not cleared the bank, but he
was told that it had in fact been filed.
Nevertheless, it was later found in the CPA's file.
The
Internal Revenue Service has waived all penalties associated with this years
return, and a copy of that waiver was attached to his request.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive the penalty
associated with the income tax return for XXXXX. It is so ordered.
DATED
this 16 day of August, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner