BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
XXXXX,
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 90-1126
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Petitioner's
request to waive the penalties and interest associated with the XXXXX income
tax year. A formal hearing date was
scheduled for this matter, however, prior to that date the Petitioner requested
that any decision made by the Commission on this case be based on the
information in the file. Based upon
that information, 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.
As the result of an audit conducted in XXXXX, it was determined that the
Petitioner's XXXXX income tax return had not been received by the Commission.
4.
The Petitioner maintained that he mailed the return in a timely manner along with
the payment, however, he believes that the return was lost in the mail.
5.
The Petitioner submitted a copy of his XXXXX income tax return which was dated
by the Petitioner as having been signed on XXXXX. The return, however, also shows that the preparer prepared the
return on XXXXX.
6.
The Petitioner submitted a copy of his check register and checking account
statement in support of his position.
The check numbers recorded in the check register do not match the check
numbers and amounts listed on the checking account statement.
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
The
discrepancy regarding the date on which the return was prepared and signed, and
the discrepancy between the checking account statement and the check register
indicate that the information provided by the Petitioner is not sufficient to
establish by a preponderance of the evidence that the return was timely filed
and paid.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty or interest associated with
the XXXXX income tax year. It is so ordered.
DATED
this 27 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