90-1788 - Income

 

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