90‑0091

Income

Signed 8/8/90

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, ) FINDINGS OF FACT,

) CONCLUSION OF LAW

v. ) AND FINAL DECISION

) Appeal No. 90‑0091

COLLECTION DIVISION OF THE )

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 in behalf of the Tax 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 period in question is XXXXX.

3. The Petitioner is a resident of XXXXX; however, for 71 working days, the Petitioner did construction work in the state of Utah.

4. The Petitioner's employer did not withhold Utah State income tax from the wages earned by the Petitioner because at that time the Petitioner indicated that he was exempt from withholding taxes.

5. Petitioner filed his XXXXX income tax return in XXXXX. That return included wages earned while working in Utah. Petitioner paid XXXXX income tax on the entire amount.

6. As a result of the Petitioners having failed to file non‑resident Utah State income tax return for XXXXX, a penalty of $$$$$ was assessed as well as interest which was applied at the statutorily required rate.

7. The Petitioner paid the Utah income tax due on XXXXX.

8. The Petitioner filed for a refund of his XXXXX taxes paid in error; however, the request was denied because of the lateness of the request.

9. The penalty was waived by subsequent Commission action. The Petitioner requests a waiver of the interest.

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

The Tax Commission finds sufficient cause exists which would justify a waiver of the interest associated with XXXXX income tax year. It is so ordered.

DATED this 8 day of August, 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 ten (10) 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 District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).

^^