89-1077 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

________________________________

XXXXX

Petitioner : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

: AND FINAL DECISION

:

: Appeal No. 89-1077

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION :

: Account No. XXXXX

Respondent :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Utah Administrative Procedures Act for a formal hearing on XXXXX before Joseph G. Linford, Presiding Officer. No one representing either Petitioner or Respondent appeared at the hearing. Notice dated XXXXX was duly mailed to the Petitioner which notified him of the time and place of the hearing. Because of the nonappearance of the parties, this decision is based upon the records contained in the file.

After reviewing the evidence and arguments of the parties in the record 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 the tax year XXXXX.

3. Petitioner asserts that when it came time for him to file his income tax form for the period in question, he discovered that there were no instruction booklets in Logan, where he resides. He had just recently become a resident that year, so no booklet was sent to him in the mail. He, therefore, called the Tax Commission offices and requested a booklet, and requested also a waiver of any penalty that would be assessed due to the late payment of his taxes in consequence of not having an instruction booklet until after the filing deadline. Upon receiving the instruction booklet, Petitioner paid the taxes.

4. The tax amount in question is $$$$$. Upon this was assessed a penalty of $$$$$ and interest of $$$$$ in consequence of the late filing and payment of the taxes.

5. This is the first time that Petitioner filed Utah income taxes.

6. Petitioner requests that the penalty and interest be waived.

CONCLUSIONS OF LAW

1. Utah Code Ann. 59-1-401 and59-1-402 provide that penalties and interest shall be imposed for the late filing and payment of taxes.

2. Utah Code Ann. 59-1-401(8) provides that the Tax Commission may, upon reasonable cause shown, waive or reduce the penalties and interest assessed under the above statutes.

3. Such reasonable cause has been shown for a waiver of a portion of the penalties assessed in this case, because this was Petitioner's first experience in filing Utah income taxes and Petitioner did attempt to pay those taxes in as timely a fashion as possible. However, the remaining penalty and interest amounts should not be waived, because it is a taxpayer's responsibility to obtain the information necessary for filing and paying taxes at an early enough date so that the taxpayer can timely file and pay those taxes.

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the penalty should be reduced to $$$$$ and Petitioner's request for waiver of interest be denied.

DATED this 4th day of April, 1990.

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