89‑0374
to 89-0375
Income
Signed 10/5/89
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
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.
ABSENT
R. H. Hansen Roger O. Tew
Chairman Commissioner
Joe B. Pacheco G. Blaine Davis
Commissioner Commissioner
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).
^^