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