BEFORE THE UTAH STATE TAX
COMMISSION
__________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: 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.
FINDINGS
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner