BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 90-0979
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. Joseph G. Linford, Presiding
Officer, heard the matter for and on behalf of the Commission. XXXXX was present at the hearing. No one
representing the Respondent appeared at the hearing.
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 individual income tax.
2.
The periods in question are the tax years XXXXX.
3.
During the periods in question, Petitioner was employed by a small restaurant
and was paid as a part owner of that restaurant a small percentage of the
profits as his base wage. Petitioner
was not on the regular payroll, therefore, Petitioner did not receive a regular
paycheck which would normally have the income tax amount withheld from it. Petitioner states that he did not understand
how much money he would need to save in order to pay his taxes and he grossly
underestimated that amount and was unable to pay when the taxes came due. Based upon these facts, Petitioner requests
a waiver of the penalty and interest in this case.
CONCLUSIONS OF LAW
1.
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).)
2.
Such reasonable cause has not been shown in this case. Mere negligence or mistake on the part of
the taxpayer as is evidenced in this case is not sufficient reasonable cause
under the law for waiver of penalty and interest.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that Petitioner's request for waiver of penalty and interest is
denied. It is so ordered.
DATED
this 20 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