88-2267 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner, :

: AMENDED

v. : INFORMAL DECISION

:

: Appeal No. 88-2267

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, :

: Acct No. XXXXX

Respondent. :

_____________________________________

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 the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. The Petitioner presented evidence and arguments after which the Presiding Officer took the matter under advisement.

Based upon the recommendation of the Presiding Officer, the Tax Commission makes its:

FINDINGS OF FACTS

1. The tax in question is income tax.

2. The period in question is XXXXX, XXXXX and XXXXX.

3. The Petitioner was unaware that the Tax Commission had conducted an audit on the XXXXX income tax year until XXXXX at which time he received a billing from the Tax Commission requesting payment of tax and interest. The notice provided that if the tax was paid within 30 days, penalty and additional interest would not be accrued.

4. Within the 30 day period, the taxpayer came to the Tax Commission and met with XXXXX and received a breakdown of tax, penalty and interest. He paid the tax and interest and requested a waiver of the penalty. Within three days after receiving the initial notice, the Petitioner received another notice upon which penalty and interest had been assessed.

CONCLUSIONS OF LAW

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

DECISION AND ORDER

After reviewing the evidence and arguments presented before it, the Tax Commission finds sufficient cause to waive the penalty and interest associated with this matter.

DATED this 28 day of April, 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