96-2133

Fiduciary Tax

Signed 11/22/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : INFORMAL DECISION

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No.96-2133

UTAH STATE TAX COMMISSION, :

: Account No. XXXXX

:

Respondent. : Tax Type: Fiduciary Tax

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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. An Informal Hearing had been scheduled on MMDDYY, but Petitioner did not appear.

Based upon the evidence in the file and Tax Commission records, the Commission makes its:

FINDINGS

Petitioner's representative is appealing the assessment of a $$$$$ penalty and $$$$$ in interest relating to the fiduciary tax filing for Petitioner's estate.

Petitioner's representative requested waiver based on the fact that he had difficulty accumulating the records because of the death of the decedent and that reasonable cause was defined as death of the taxpayer in the Tax Commission guidelines.

However, the return at issue is only filed in the event of the death of the taxpayer. Sufficient time is allowed from the time of the death, because it is assumed that it may be difficult to find the records and complete the return. In this case, the death occurred MMDDYY. The return should have been filed by MMDDYY. The return was not filed until MMDDYY.

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 not exist to waive the penalty of $$$$$ or the interest of $$$$$ associated with Petitioner's fiduciary tax filing. It is so ordered.

DATED this 22nd day of November, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

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 R861-1A-5(P) and Utah Code Ann. §63-46b-13 et. seq.)

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