89‑0374 to 89-0375
BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, ) FINDINGS OF FACT,
) CONCLUSIONS OF LAW
v. ) AND FINAL DECISION
) Appeal Nos. 89‑0374
COLLECTION DIVISION OF THE ) to 89-0375
UTAH STATE TAX COMMISSION, )
) Acct No. XXXXX
Respondent. ) Acct No. XXXXX
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 XXXXX before Joseph G. Linford, Presiding Officer. No one representing either Petitioner nor Respondent appeared at the hearing.
After reviewing the evidence and 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. This case involves the two accounts indicated in the caption above. It is also related to another account, that of XXXXX, account No. XXXXX. All three accounts are identical, the three taxpayers being siblings and each having an equal interest in the same investment which rendered income in XXXXX in equal amounts to each of the them. Due to a miscommunication between the family and their accountant, the Petitioners' tax returns were not timely filed.
4. On XXXXX, all penalties and interest relative to XXXXX, account no. XXXXX, were waived by the Commission. Subsequent to the filing of this appeal, the Tax Commission on XXXXX also waived all penalties and interest relative to XXXXX, account no. XXXXX. However, on XXXXX, the waiver of penalties and interest relative to CliXXXXX, account no. XXXXX, was denied by the Commission.
5. In order that the three identical accounts be treated consistently, Petitioners have requested that the penalties and interest relative to the two accounts, which are the subject of this appeal, be waived.
CONCLUSIONS OF LAW
Utah Code Ann. '' 59‑1‑401 and 59‑1‑402 (1987 Rep., 1989 Supp.), provide that penalties and interest shall be assessed for the late payment of taxes due and the late filing of tax returns. Utah Code Ann. ' 59‑1‑401(8) (1987 Rep., 1989 Supp.) provides that upon reasonable cause shown the Commission may waive or reduce penalties and interest assessed under the above statutes. Such reasonable cause has been shown in this case because of the need for consistency in the resolution of identical accounts. In addition, the account of XXXXX, though on appeal here, should be dismissed since the penalties and interest have previously been waived.
DECISION AND ORDER
Based on the foregoing, it is the decision and order of the Utah State Tax Commission that appeal no. 89‑0374, relative to the account of XXXXX, account no. XXXXX, be dismissed as it has been previously resolved by the Commission and the penalties and interest waived. It is also the decision and order of the Utah State Tax Commission that the request of Petitioner XXXXX, appeal no. 89‑0375, account no. XXXXX, for waiver of penalties and interest be granted. Therefore, all penalties and interest relative to all three accounts are waived. It is so ordered.
DATED this 5th day of October, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis
NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. '' 63‑46b‑13(1), 63‑46b‑14(2)(a).