89-1399 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

: Appeal No. 89-1399

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION :

: Acct No. XXXXX

Respondent :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was XXXXX.

Based upon 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. In XXXXX, the Petitioner received notice that he had not filed his XXXXX income tax return. At that time the Petitioner was a resident of Missouri.

4. Petitioner received a report prepared by the Commission which showed that taxes were owed on $$$$$ of income attributed to Utah.

5. Petitioner filed a nonresident income tax return for XXXXX on XXXXX. That return showed income attributable to Utah in the amount of $$$$$. That amount included the income of $$$$$ which was found by the audit report.

6. Petitioner paid tax and interest based upon the $$$$$.

7. By way of a statement of delinquent taxes dated XXXXX, Petitioner received notice that tax in the amount of $$$$$ was due along with penalties in the amount of $$$$$ and interest in the amount of $$$$$.

8. The additional tax due that was included in the statement of XXXXX is the sum of the tax found to be due and owing from the audit report and the sum due and owing from the return which the Petitioner filed in XXXXX which had already included the findings of the audit report.

CONCLUSIONS OF LAW

The Tax Commission is granted the authority to waive, reduce, or abate the penalties and interest upon showing of reasonable cause. (Utah Code Ann. 59-1-401(8).)

DECISION AND ORDER

In the present case, the Petitioner quite correctly points out that the $$$$$ in tax which the statement of XXXXX indicated was due is in error. This statement includes the amounts due from the audit report twice. When Petitioner filed his return on XXXXX, he had included in that return the income included in the audit report as well as additional amounts and paid taxes on the entire amount. It is Petitioner's request that the penalties and interest which were calculated on the additional tax be waived.

Based upon the foregoing, the Tax Commission finds that correct amount of tax due for the year XXXXX is in the amount of $$$$$ and penalties and interest associated with the late filing for that year be calculated on that amount. It is so ordered.

DATED this 4th day of April, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner