BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioners, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 90-0076
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 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 Petitioners moved to Utah in XXXXX from XXXXX.
4.
XXXXX works in XXXXX at the XXXXX and also lives there during the days that he
works. On his days off and on holidays,
he returns to his home in Utah. Utah is
the place of domicile for the Petitioners.
5.
When the Petitioners first moved to Utah, they obtained a tax booklet. After
reading the booklet, they were under the impression that they were not
residents of Utah for income tax purposes because XXXXX did not spend more than
183 days within the state.
6.
In XXXXX the Petitioners received notice from the Commission that the returns
had not been filed and that they were obligated to do so. The Petitioners immediately obtained a loan
in order to pay the taxes in full.
7.
As a result of the late payment and filing of the taxes due, the Petitioners
were assessed a penalty in the amount of $$$$$$, which represented a ten
percent late filing penalty and a ten percent late payment penalty. The Petitioners were also assessed interest calculated
at the statutory rate, which, as of XXXXX, amounted to $$$$$.
CONCLUSIONS
OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a reduction of the penalty associated with the XXXXX
income tax years, to an amount of $$$$$. Sufficient cause has not been shown,
however, to reduce or waive the interest associated with those years. It is so ordered.
DATED
this 19 day of October, 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