BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
: Appeal No.
90-0129
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 on behalf of the Tax Commission. Present and representing the Petitioner were
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.
In the latter part of XXXXX, Petitioner was notified by the IRS that certain
deductions he had taken on his XXXXX income tax returns were not allowed.
4.
On XXXXX, the Petitioner received notice from the Tax Commission that as a
result of the adjustments to his federal income tax returns, adjustments were
also necessary to his state income tax returns. Those adjustments resulted in an increase in the amount of tax
due for XXXXX in the amount of $$$$$ and an increase in the amount of tax due for
XXXXX in the amount of $$$$$.
5.
The Petitioner testified that he contacted a Commission representative on
XXXXX, and was told that payment could be delayed until XXXXX.
6.
On XXXXX, the Petitioner met with another representative of the Commission and
was assured that no additional penalties or interest would be assessed for
delaying his payment.
7.
On XXXXX, the Petitioner paid the deficiency, and at that time made a request
for waiver of the penalty and interest assessed. Petitioner did not receive a response to his request until XXXXX,
at which time he received a notice of warrant and demand for payment of taxes.
8.
The Petitioner did not notify the Commission of the changes made to his federal
income tax return for the years in question.
The Petitioner was under the impression, after speaking with IRS
representatives, that such matters would be taken care of without any action on
his part.
9. As a result of the deficiency assessed for
the years in question, penalties in the amount of $$$$$ or XXXXX, and $$$$$ for
XXXXX were assessed, along with interest calculated from XXXXX.
10.
The penalty for each of the years in question was waived by Commission
action. The Petitioner requests a
waiver of the interest associated with those periods.
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
In
the present case, the Tax Commission finds sufficient cause does not exist to
waive the interest associated with the XXXXX and 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