BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 90-0134
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 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 fiduciary tax.
2.
The periods in question are the tax years XXXXX.
3.
The trust return filed for XXXXX was filed on XXXXX, after an extension had
been granted.
4.
A penalty was assessed for the XXXXX return because at the time the extension was
applied for, payment of the estimated tax was not remitted with the
application. A penalty of $$$$$ was
imposed.
5.
For the tax year XXXXX, the return was filed and paid late on XXXXX. No extension was filed for that year. As a result, a penalty in the amount of
$$$$$ was imposed on the tax due of $$$$$.
6.
The Petitioner, XXXXX, testified that he had received notices from the
Commission indicating that penalty had been imposed and additional amounts were
due, however, no explanation as to the basis for the penalties was
provided. Petitioner further testified
that he had made repeated contacts to the Commission for an explanation,
however, received none until XXXXX.
7.
It was the Petitioner's position that because of the lack of explanations given
to him, the imposition of the penalties for the years in question would not be
appropriate. The Petitioner did not
request a waiver for the interest associated with those years.
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 Tax Commission could have perhaps been more responsive to the inquiries
made by the Petitioner, that lack of response did not contribute to the
Petitioner's failure to make the extension payment nor failure to timely file
and pay the tax due.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty associated with the XXXXX and
XXXXX income tax 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