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