BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
: Appeal No.
90-0136
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, 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.
In either XXXXX, the Petitioner was audited by the Internal Revenue Service for
the tax years XXXXX. That audit by the
IRS led to an audit by the Tax Commission.
4.
On XXXXX, additional taxes were assessed for XXXXX based upon the results of
the audit.
5.
The Petitioner was assessed a penalty in the amount of $$$$$ for the late
payment of the taxes in question.
Interest was also assessed at the statutorily required rate. In the years where the additional taxes owed
were the result of an audit, interest was calculated from the date the taxes
were due.
6.
The Petitioner testified that he filed his income tax returns for the years in
question in a timely manner, however, records of the Tax Commission indicate
that no returns were filed for the tax years XXXXX.
7.
The Petitioner requested a waiver of the penalties and interest for the years
in question. Petitioner testified that when he was audited by the IRS, he was
informed that the tax obligations owed to the IRS were to be paid prior to his
beginning payments to the state of Utah.
After the Petitioner satisfied his obligation with the IRS, the
Petitioner began making payments to the Tax Commission for taxes due on his
State return.
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 that sufficient cause has not been
shown which would justify a waiver of the penalties associated with the XXXXX
income tax years, nor does the Commission find that a waiver of the interest
for those years is justified. 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