88-1270 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, : FINDINGS OF FACT

: CONCLUSIONS OF LAW

v. : AND FORMAL DECISION

: Appeal No. 88-1270

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, )

: Acct No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Rules of the Administrative Procedure and the Administrative Procedures Act for a pre-hearing conference on the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX was present. During the course of the prehearing conference, the matter was converted to a formal adjudicative proceeding and evidence taken and argument presented on behalf of the Petitioner. Based upon the recommendation of the Presiding Officer and the evidence and arguments presented at the hearing, the Tax Commission makes its:

FINDINGS OF FACT

1. Tax in question is income tax.

2. Period in question is XXXXX.

3. Petitioner filed his XXXXX income tax return at the same time he filed an amended return for XXXXX. On the amended return for XXXXX there was a $$$$$ refund. On the XXXXX return there was a tax due of $$$$$. The Petitioner submitted a difference of $$$$$ assuming that the matter would all be taken care of. The Petitioner has been assessed a late payment fee and refunded the $$$$$ on the XXXXX return. The Petitioner has since paid the interest and has requested the waiver of the penalty.

CONCLUSIONS OF LAW

The Tax Commission is granted authority to waive, reduce or abate tax, penalty or interest upon making a record of its reasons Utah Code Ann. 59-1-401(8).

DECISION AND ORDER

The Tax Commission finds sufficient grounds for the waiver of the penalty associated with the XXXXX income tax year.

It is so ordered.