89-1054 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX )

Petitioner : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

: Appeal No. 89-1054

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. The account in question is a custodial account for XXXXX who is a minor.

4. Petitioner's father stated that he did not file his son's XXXXX income tax on the due date because he had lost the W-2 Form. The return was filed on XXXXX.

5. Taxes due for the period in question were $$$$$.

6. As a result of the late filing and payment a penalty of $$$$$ was assessed.

7. Petitioner's father originally had requested a waiver of penalty on another case under identical circumstances with the exception that $$$$$ in taxes was owing on the other case. In that instance, the request for waiver of penalty was granted while this one was denied.

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 been shown which would justify a waiver of the penalty for the year in question. Therefore, the Petitioner's request to waive the penalty associated with the XXXXX income tax year is granted. 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