BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION
OF THE : Appeal No. 87-1001
UTAH STATE TAX
COMMISSION. ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission on XXXXX. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
appeared. The Tax Commission after
reviewing the arguments and evidence at the hearing makes its:
FINDINGS OF FACT
1.
The Petitioners were residents of the state of Utah for the period XXXXX.
2.
The Petitioners properly and timely filed a return for XXXXX.
3.
The IRS conducted an audit of the XXXXX tax year on Petitioners. As a result of
the audit, the deficiency was assessed.
The Utah State Tax Commission was notified of the audit. The Tax Commission completed its own audit
based upon the IRS audit and made a determination to assess an additional tax
and interest on the Petitioners for the tax year XXXXX.
4.
For XXXXX, the Petitioners did not have the money at the time the return was
due and, therefore, did not file the return or make the payment as required by
law.
5.
On XXXXX, Petitioners paid the tax and requested a waiver of the penalty and
interest.
6.
The XXXXX refund check was applied towards the periods in question.
CONCLUSIONS OF LAW
1.
Utah Code requires the assessment of the penalty for the failure to timely file
the returns. The penalty was properly
assessed for the XXXXX returns. In
addition, interest is charged for the use of the money. The interest is properly assessed against
the Petitioner.
2.
Since the tax monies were paid on XXXXX, no further interest should be charged
after that date.
FINAL DECISION
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty and interest be affirmed in the amount of $$$$$
penalty and $$$$$ in interest. A
portion of that interest has already been paid through the application of the
XXXXX refund. No further interest
should accrue.
DATED
this 23 February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner