BEFORE THE UTAH STATE TAX COMMISSION
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS OF LAW
v. : AND FINAL DECISION
: Appeal No. 89-1296
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH )
: Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was XXXXX, Attorney at Law.
Based upon the evidence presented at the hearing and contained in the file, 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 Petitioner filed her XXXXX income tax return on XXXXX, approximately forty-five days late.
4. At the time the Petitioner filed her return for XXXXX, the payment of tax due in the amount of $$$$$ was not remitted. The check that had been made out to the Utah State Tax Commission for payment for that tax was accidently mailed to the Internal Revenue Service.
5. The Petitioner discovered the error when the check in question was returned after having been endorsed and cashed by the Internal Revenue Service.
6. On XXXXX the IRS confirmed the error with the Petitioner and indicated a refund would be sent to her.
7. The Petitioner paid the income tax due for XXXXX by way of a check dated XXXXX.
8. The Petitioner was assessed a penalty of $$$$$ for failure to timely file and failure to timely pay the tax due.
CONCLUSIONS OF LAW
The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause and upon making a record of its decision. (Utah Code Ann. §59-1-401(8)).
DECISION AND ORDER
Based on the foregoing, the Tax Commission finds sufficient cause has been established to waive the penalty associated with the XXXXX income tax year, and the penalty is hereby waived. It is so ordered.
DATED this 21st day of November, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis