BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-1293
: Account
No. XXXXX
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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
was required to pay taxes in the amount of $$$$$ on a trust for the year
XXXXX. Petitioner did not file its
fiduciary return or pay the taxes owing until XXXXX nearly XXXXX months late. A $$$$$ penalty plus interest was assessed
for failure to file the return and make payment in a timely manner.
The
trustee was also late in filing a return and tax payment on another trust for
the same year. This was not
Petitioner's first year of filing fiduciary returns.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty
associated with the fiduciary return and tax payment due for the year
XXXXX. It is so ordered.
DATED
this 30 day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner