89-0637 - Income

 

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