88-1713 to 88-1714, 88-1717 to 88-1723 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

: Appeal Nos. 88-1713 to 1714

COLLECTION DIVISION OF THE : and 88-1717 to 1723

UTAH STATE TAX COMMISSION, :

: Acct Nos. XXXXX

: XXXXX

: XXXXX

: XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Utah Rules of Administrative Procedure and the Administrative Procedures Act for formal adjudicative proceedings on the XXXXX before Joseph G. Linford, Presiding Officer. Petitioner was represented by XXXXX, CPA. No one representing the Respondent appeared at the hearing.

After reviewing the evidence and the arguments of the parties and the recommendation of the Presiding Officer, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is individual income tax.

2. The period in question is XXXXX.

3. Because of a misunderstanding between Petitioner and his accountant, Petitioner was under the impression that he need not file XXXXX tax returns on the accounts which are the subjects of this appeal because of the small amount of taxes due. After finding that he should have filed such returns, Petitioner did file and pay the tax and interest amounts on the subject accounts.

4. Petitioner requests waiver of the penalties assessed due to the circumstances of this case as outlined above.

CONCLUSIONS OF LAW

Utah Code Ann. 59-1-401 (1987 Rep., 1989 Supp.) provides that penalties shall be assessed for the late payment of taxes and the late filing of tax returns. Utah Code Ann. 59-l-4(8) (1987 Rep., 1989 Supp.) provides that upon reasonable cause shown the Tax Commission may waive or reduce penalties assessed under the above statute. Such reasonable cause has been shown in this case due to the fact that the late filing of the return was the result of a misunderstanding between his Petitioner and his accountant.

DECISION AND ORDER

Based on the foregoing, it is the decision and order of the Utah State Tax Commission that all penalty amounts on the subject accounts be waived.

DATED this 21 day of November, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner