BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-1342
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 an Informal
Hearing on XXXXX. Paul F. Iwasaki,
Presiding Officer, heard the matter for and in behalf of the Tax Commission.
Although
duly notified by mail of the date, time, and place of the hearing, the
Petitioner failed to appear.
After
entering the default of the Petitioner and after reviewing the evidence 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 his return on XXXXX.
At that time, Petitioner failed to include the proper amount of
additional tax necessary to cover his liability for that year.
4.
A notice of an incomplete return was mailed to Petitioner on XXXXX however,
Petitioner's letter states that no correspondence to that effect was received
by him.
5.
Petitioner satisfied his income tax obligations for XXXXX on XXXXX.
6.
Petitioner was assessed a penalty in the amount of $$$$$ for failure to timely
pay the taxes 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
The
Tax Commission finds sufficient cause has not been shown to waive the penalty
associated with the XXXXX income tax year.
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