BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
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
Respondent :
_____________________________________
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
Commissioner