BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW, &
: FINAL
DECISION
: Appeal No.
89-0637
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH )
: 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 Tax Commission. Present and representing the Petitioner was
XXXXX.
After
reviewing the evidence and arguments of the parties, the Tax Commission hereby
makes its:
FINDINGS OF FACT
1. The tax in question is income tax.
2. The years in question are XXXXX.
3. Returns for the years in question were filed
and the accounts paid on XXXXX.
4. Interest in the amount of $$$$$ was assessed
for the late filing and payment of the returns.
5. Petitioner argued that her husband, who
passed away in XXXXX, was responsible for all financial dealings of the
marriage. Petitioner was not aware of
any deficiencies regarding their income tax for the years in question and was
of the belief that they were timely paid.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or abate penalties
and interest upon making a record of its decision. (Utah Code Ann. 1953 §59-1-401(8)).
FINAL DECISION
Based
on the foregoing, the Utah State Tax Commission hereby grants the Petitioner's
request to waive the interest associated with the income tax years in question.
DATED
this 13th day of September, 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