95-0487

Income Tax

Signed 9/12/95

BEFORE THE UTAH STATE TAX COMMISSION

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XXXXX, )

Petitioner, : INFORMAL DECISION

)

v. : Appeal No. 95-0487

)

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, )

Respondent. : Tax Type: Income

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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.

This involves a waiver request for penalty of $$$$$ for the XXXXX income tax year. The record shows that Petitioner relied on a competent tax advisor for the year in question. Based upon the circumstances, the Respondent has recommended that the penalty be waived, citing the reasonable cause criteria of reliance on tax preparer=s advice.

APPLICABLE LAW

The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. '59-1-401(10).)

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the XXXXX income tax year. It is so ordered.

DATED this 12 day of September, 1995.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1-5A(P) and Utah Code Ann. '63-46b-15.)

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