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