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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner