BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW AND
v. : FINAL DECISION
: Appeal No.
89-1275
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 Informal 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.
The
Petitioner filed her appeal requesting a refund of the interest assessed for
the late payment of additional income tax that was due for the XXXXX income tax
year.
Based
on 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.
During the tax year XXXXX, the Petitioner took a leave of absence from her job.
4.
Because of the leave of absence, the Petitioner's employer was supposed to have
given her two W-2 forms however, the Petitioner received only one W-2 form.
5.
The Petitioner filed her XXXXX income tax return assuming the one W-2 form she
received covered her entire period of employment.
6.
The Petitioner was notified of the error by the Internal Revenue Service in
XXXXX.
7.
The Petitioner did not notify the Tax Commission of the change in her federal
income tax return.
8.
The Tax Commission made attempts to notify the Petitioner of the additional
taxes due by way of a Notice and Demand sent on XXXXX and a Notice of Warrant
on XXXXX.
9.
The Petitioner testified that she did not receive any of the above mentioned
notices. The Petitioner claims she was
not aware of the additional taxes owed until XXXXX.
10.
When the Petitioner became aware of the deficiency, she contacted the
Commission requesting clarification and assistance.
11.
The Petitioner did not receive a full explanation from the Commission until
XXXXX.
CONCLUSIONS
OF LAW
The
Tax Commission is granted authority to waive, reduce, or compromise penalties
and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8)).
DECISION AND ORDER
In
the present case, although the Petitioner testified that she did not receive
the notices sent by the Commission and was not aware of the problem until
XXXXX, the Petitioner had the obligation under §59-10-536(5A) to notify the
Commission within 90 days after a change was made in her federal income tax
return for XXXXX. This she failed to
do.
Based
on the foregoing, the Tax Commission finds that sufficient cause has not been
shown to justify a waiver of the interest for the tax year in question. The Commission does find however, due to the
delay in resolving the matter after it had been contacted by the Petitioner,
interest is to be calculated to the date of XXXXX. It is so ordered.
DATED
this 29th day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner