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