89-1477 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

: Appeal No. 89-1477

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION :

: Acct No. XXXXX

Respondent :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Petitioner's request to waive the penalties and interest associated with the XXXXX income tax year. Although an informal hearing was scheduled in the matter, the Petitioner requested that the decision be based upon the information already contained in the file.

Based upon the review of the information in the file, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is income tax.

2. The year in question is XXXXX.

3. On XXXXX, the Petitioner filed a request for extension in which to file his income tax for XXXXX. At the time the extension request was made, the Petitioner made a payment of estimated taxes based on the previous year's taxes.

4. The Petitioner filed his XXXXX income tax return on XXXXX, approximately three months late.

5. The basis for the delay was that the Petitioner's return for that year was a very complicated one due to his beginning a business in XXXXX of that year. Additionally, the Petitioner's accountant was delayed in preparing the return.

The accountant was suffering from emotional problems which was later diagnosed as a clinical depression, thus causing his delay.

CONCLUSIONS OF LAW

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

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that sufficient evidence exists to waive the penalty associated with the XXXXX income tax year. The Petitioner's request to waive the interest for that period is denied. It is so ordered.

DATED this 14th day of March, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O.Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner