90‑0066

Income

Signed 9/6/90

BEFORE THE UTAH STATE TAX COMMISSION

________________________________

XXXXX

Petitioner, ) FINDINGS OF FACT,

) CONCLUSIONS OF LAW,

v. ) AND FINAL DECISION

COLLECTION DIVISION OF THE ) Appeal No. 90‑0066

UTAH STATE TAX COMMISSION, )

) Account 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 on behalf of the Commission. Present by telephone 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 periods in question are XXXXX.

3. The Petitioner did not file her XXXXX income taxes until some time in XXXXX.

4. During the tax years XXXXX, the Petitioner was married; however, she separated from her husband in XXXXX and was subsequently divorced from him on XXXXX.

5. For the tax years in question, the Petitioner's ex‑husband was responsible for managing their financial affairs and filing their joint income tax returns.

6. The Petitioner testified that during the time in question she repeatedly asked her ex‑husband as to the status of the income tax returns. He assured her that everything had been taken care of.

7. The Petitioner did not find out until some time after the due dates for each of the years in question that her husband did not file the income tax returns as he claimed he had.

8. As a result of the untimely filing and payment of the XXXXX income tax returns, the Petitioner was assessed a penalty in the amount of $$$$$, as well as interest. The penalty was subsequently reduced by Commission action to $$$$$.

CONCLUSIONS OF LAW

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

DECISION AND ORDER

Although the Petitioner's ex‑husband may have been primarily responsible for the Petitioner's delay in timely filing her income tax returns for the years in question, the Petitioner must also shoulder some of the responsibility. This is particularly true where, as here, the Petitioner testified that when she did not receive the income tax returns from her husband for her signature, she became suspicious that all was not in order and that something was amiss. At that point, the Petitioner should have made inquiry and taken the appropriate steps to ensure that at least her XXXXX income tax returns were not filed beyond the deadline.

Based upon the foregoing, the Tax Commission finds that sufficient cause has not been shown which would justify a further reduction of the penalties or interest associated with the XXXXX income tax years. It is so ordered.

DATED this 6 day of September, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).

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