BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 89-1972
UTAH STATE TAX COMMISSION :
: Account
Nos. XXXXX
Respondent : XXXXX
_____________________________________
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.
The Petitioner appeared at the hearing.
No one representing the Respondent appeared.
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 income tax.
2.
The periods in question are the tax years XXXXX, XXXXX and XXXXX.
3.
Petitioner began paying off the delinquent tax due for the periods in question
on XXXXX, paying $$$$$ per month.
Petitioner began on XXXXX a long series of letters to the Tax
Commission, all of which evidence a great deal of frustration on the part of
Petitioner as to Petitioner's impression that the Tax Commission was being slow
and unresponsive to her requests for information and assistance.
4.
Petitioner finally succeeded in paying off the tax amount on XXXXX.
5.
By letter dated XXXXX, the penalties in this case were reduced to $$$$$, with
interest amounts still outstanding.
6.
In compliance with established Tax Commission policy and procedure, interest
amounts continue to accrue until all amounts - tax, penalty and interest - are
paid in full. The consideration of a
request for waiver of penalty and interest must be postponed until the actual
amount of the taxes have been paid.
This addresses two of the most prominent features of Petitioner's
frustration in this case. Petitioner
felt that she was being charged a great deal more than she should have been
charged. This assumption appears to
have been based upon her misunderstanding regarding the continuing accrual of
interest amounts just mentioned.
Petitioner also felt that the Tax Commission was taking an inordinate
amount of time in responding to her request for waiver, but such a request
cannot be acted upon until after the tax amounts were paid in full. Once those amounts were paid in XXXXX, then
the request for waiver was able to be processed.
CONCLUSIONS OF LAW
1.
Utah Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall
be assessed for the late payment and filing of taxes.
2.
Utah Code Ann. §59-1-401(8) provide that the Commission may, upon reasonable
cause shown, waive or reduce the penalties and interest assessed under the
above statutes.
3.
Such reasonable cause has not been shown in this case. Although Petitioner became very irritated
and confused with the manner in which her case was being handled over the past
few years, it appears that everything was done in compliance with Tax Commission
policy and procedure, although it also appears that many problems could have
been avoided with more personal attention by Tax Commission personnel to Ms.
XXXXX's requests. Petitioner gives no
substantial reason for waiving the remaining penalty and interest. A substantial waiver has already been
granted in reducing the penalty to $$$$$.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that 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.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B. Pacheco G.
Blaine Davis Commissioner Commissioner