BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-1643
: 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.
Petitioner asks the Commission to waive penalty in the amount of $$$$$ arising from her XXXXX individual income tax, and to also waive penalty in the amount of $$$$$ arising from her XXXXX individual income tax.
In her request for waiver, Petitioner states that she had difficulty obtaining her W-2 forms for the years in question and therefore sought assistance from Tax Commission staff. After she obtained her W-2 forms, her tax returns were prepared by a commercial tax preparation firm. Petitioner's tax preparer informed her that because she owed additional taxes, she should not submit her tax returns until she could also pay the taxes due. When Petitioner subsequently learned from Tax Commission staff that she should file her tax returns even if she was unable to pay the taxes, she did so.
Petitioner paid the balance of her XXXXX tax liability on XXXXX. She paid the balance of her XXXXX tax liability on XXXXX.
DECISION AND ORDER
Although the Tax Commission's Collection Division initially denied Petitioner's request for waiver of penalty, Collection Division staff has since interviewed Petitioner, reviewed the foregoing circumstances, and now recommends waiver. The Commission notes that Petitioner's untimely filing and payment of her XXXXX and XXXXX income tax liability was largely due to circumstances beyond her control.
Based on the foregoing, the Tax Commission finds sufficient cause does exist to waive the penalty associated with Petitioner's income tax liability for the XXXXX and XXXXX tax years. Interest is not waived. It is so ordered.
DATED this 31st day of August, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes