BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 89-1622
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah
Administrative Procedures Act for a formal telephone hearing on XXXXX, before
Joseph G. Linford, Presiding Officer.
No one representing either the Petitioner or the Respondent appeared,
although notice of the hearing was mailed to the Petitioner on XXXXX. This decision is, therefore, based upon the
documents contained in the file.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is individual income tax.
2.
The period in question is tax year XXXXX.
3.
Petitioner's tax preparer did not inform Petitioner he was obligated to pay
Utah income tax for the period in question.
Therefore, Petitioner was not aware Utah taxes were due. Petitioner received a tax return from the
state of California but none from Utah and had not carefully reviewed the tax
papers.
4.
Petitioner has now paid the tax and interest amounts and requests a waiver of
the penalty and interest charged.
CONCLUSIONS OF LAW
1.
Utah Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall
be imposed upon late payment and filing of taxes.
2.
Utah Code Ann. §59-1-401(8) provides that the Tax Commission may upon
reasonable cause shown, waive or reduce penalties and interest assessed under
the above statutes.
3.
Such reasonable cause has not been shown in this case. It is evident the Petitioner did not intend
to fail to pay taxes due, but Petitioner was also negligent in not following up
with the tax preparer and in obtaining whatever other information Petitioner
needed in order to know of and to file and pay the Utah taxes. Negligence on the part of a taxpayer,
however innocent, is not sufficient reasonable cause for waiver of penalties
and interest.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petitioner's request for waiver of penalty and interest be
denied.
DATED
this 4th day of April, 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