BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
: Appeal No.
88-1230
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on XXXXX.
James E. Harward, Hearing Officer, heard the matter for and in behalf of
the Tax Commission. XXXXX appeared.
The
Tax Commission after reviewing the recommendation of the Presiding Officer and
the facts and evidence presented at the hearing makes its:
FINDINGS OF FACT
1. The tax in question is income tax.
2. The period in question is XXXXX.
3. Petitioner was involved in a partnership, a
real estate venture in XXXXX from XXXXX to XXXXX. In XXXXX the partnership was dissolved and the CPA who prepared
the returns for the partnership left the practice. A new accountant was retained in XXXXX. The Petitioner moved to Utah.
4. The Petitioner did not receive the returns
from the CPA in XXXXX and the matter was not handled for several years. Ultimately a new CPA was hired and the
returns were filed.
5. The Internal Revenue Service has waived the
penalties under the same circumstances.
6. The Petitioner came to the Tax Commission
and worked with XXXXX on his own volition to get the taxes paid and to receive
a refund of the penalty and interest.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority to waive, reduce or abate penalty or
interest after making a record of its reasons.
(Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
The
Tax Commission, after reviewing the evidence and arguments of the Petitioner,
finds sufficient grounds for a reduction of the penalty to $$$$$ a year for the
three years in question. The Tax
Commission declines to waive any interest.
It is so ordered.
DATED
this 23 day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner