89-1342 - Income

 

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