88-2906 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, : FINDINGS OF FACT

: CONCLUSIONS OF LAW

v. : AND FORMAL DECISION

: Appeal No. 88-2906

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, : Acct No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a prehearing conference on the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner. During the course of the prehearing conference the matter was converted to a formal adjudicative proceeding and evidence and arguments were taken on behalf of the Petitioner.

Based upon the evidence and arguments presented at the hearing and the recommendation of the presiding officer, the Tax Commission makes its:

FINDINGS OF FACT

1. The tax in question is income tax.

2. The period in question is XXXXX.

3. Petitioner filed a timely return in XXXXX; however, did not submit payment.

4. Petitioner filed an amended return in XXXXX requesting a credit and a refund.

5. Petitioner first received a letter from the Tax Commission indicating there was a balance due of $$$$$. Thereafter, a letter was received indicating that the balance due was approximately $$$$$.

6. After making appropriate adjustments and straightening out the confusion, the taxpayer paid the tax due of $$$$$ and requested a waiver of the penalty associated with the return.

CONCLUSIONS OF LAW

The Tax Commission may waive, reduce or abate penalty and interest after making a record of its reasons (Utah Code Ann. 59-1-401(8)).

DECISION AND ORDER

After reviewing the evidence and arguments of the Petitioner, the Tax Commission finds that the penalty was properly assessed. However, sufficient grounds for the reduction of the penalty to $$$$$.

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