96-2220

Income

Signed 12/23/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, :

:

Petitioner, : INFORMAL DECISION

:

v. :

:

AUDITING DIVISION OF THE : Appeal No. 96-2220

UTAH STATE TAX COMMISSION, :

:

:

Respondent. : Tax Type: Income

_____________________________________

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 was held on MMDDYY. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by telephone was PETITIONERS REP.. Present and representing Respondent were RESPONDENT REP. and XXXXX of the Auditing Division.

Based upon the evidence in the file and presented at the Informal Hearing, the Commission makes its:

FINDINGS

This appeal involves a request for waiver of penalty

imposed for the 19YY income tax year for failure to file an amended return within ninety (90) days of an adjustment by the federal government. The penalty imposed was $$$$$.

The record in this instance shows that Petitioner was suffering from a severe illness which prevented compliance with the requirement.

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 19YY income tax year. It is so ordered.

DATED this 23rd day of December, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner