BEFORE THE UTAH STATE TAX
COMMISSION
__________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
: Appeal No.
90-0597
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 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.
On XXXXX, the Petitioner received a letter from the Tax Commission Auditing
Division informing him that his income tax return for XXXXX had not been
filed. That was the first time the
Petitioner was aware of the requirement for filing and paying state income
taxes in Utah.
4.
The Petitioner is employed by a XXXXX helicopter firm and is the only employee
of the firm in Utah. He is currently
assigned to work at XXXXX. The firm for
which the Petitioner works did not withhold Utah taxes from his paycheck.
5.
From XXXXX, the Petitioner lived in XXXXX while working for the helicopter firm
and was not obligated to pay state income tax due to the fact that XXXXX has no
such requirement.
6.
From XXXXX, the Petitioner was in the XXXXX and did not file state income tax
due to the fact that his home state did not require XXXXX, outside of the state
of XXXXX, to file income tax with that state.
7.
Petitioner testified that because of those circumstances, and also due to the
fact that he was advised by friends that under his situation he was not
obligated to pay state income taxes in Utah, the Petitioner did not file or pay
his Utah income taxes for the year in question.
8.
A penalty in the amount of $$$$$ and interest was assessed for the failure to
timely file and pay the XXXXX income tax 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
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver or reduction of the penalties and interest
associated with the XXXXX income tax year.
Therefore, the Petitioner's request to waive the penalties and interest
associated with that year is denied. 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