BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
XXXXX ) Appeal No. 91-0834
: 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.
Petitioners XXXXX individual income tax return was filed and paid on XXXXX approximately two and a half years late.
Petitioners CPA has requested a waiver of the penalty and asserts that there should not be a penalty when the taxpayer can show reasonable cause and secondarily asserts that the taxpayer is relieved of liability under the Fair Debt Collection Practices Act.
The Petitioners accountant does not, however, assert any facts which show reasonable cause for the late filing and payment of the XXXXX individual income tax return, and likewise does not allege any facts or law to show that the Petitioners are relieved of liability under the Fair Debt Collection Practices Act.
DECISION AND ORDER
Based upon the foregoing the Petitioners have failed to show sufficient cause for waiving the penalty and interest, and the Petition to waive the penalty and interest is therefore denied. It is so ordered
DATED this 19 day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes