89-0035 - Income

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX )

Petitioner : FINDINGS OF FACT,

) CONCLUSIONS OF LAW

v. : AND FINAL DECISION

)

: Appeal No. 89-0035

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 formal hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was XXXXX.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is income tax.

2. The period in question is XXXXX.

3. Petitioner filed for an extension of his XXXXX income tax on XXXXX and filed his XXXXX income tax on XXXXX.

4. When the return was filed no check was enclosed to cover the amount of taxes owed.

5. Petitioner stated that he first received notice that he owed taxes for XXXXX in XXXXX. Billing notices were, however, sent out on XXXXX, XXXXX, and XXXXX.

6. Petitioner testified that he believed he paid the taxes when he filed his return. However, he could not locate any of his records or canceled checks to establish that he had done so. Petitioner also contacted his bank in an attempt to locate a copy of the canceled check. His bank did not maintain such records for so long a period of time.

7. As a result of his late payment of the taxes for XXXXX, the Petitioner was assessed a penalty in the amount of $$$$$, and interest at the statutory rate.

CONCLUSIONS OF LAW

The Tax Commission is granted the authority to waive, reduce, or abate the penalties and interest upon showing of reasonable cause. (Utah Code Ann. 59-1-401(8).)

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that sufficient evidence has not been shown which would justify a reduction or waiver of the penalties and interest for the period in question. Therefore, the Petitioner's request to reduce or waive the penalties and interest associated with the XXXXX income tax year is denied. It is so ordered.

DATED this 16th day of February, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner