BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioners, :
v. : INFORMAL DECISION
:
: Appeal No.
90-1387
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 hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the
matter for and on behalf of the Commission.
Present and representing the Petitioners was XXXXX.
The
Petitioners filed their XXXXX income tax return in a timely manner, however,
the Petitioners did not at that time pay the $$$$$ in tax which was due. As a result, a penalty in the amount of $$$$$
was originally assessed. The penalty was subsequently reduced by $$$$$ as a
result of Petitioners' request for waiver.
The
Petitioners testified that as a result of an audit for prior years, the
Petitioners were due a refund of $$$$$.
In his opinion, the Petitioner testified that any penalties and interest
assessed based on the tax due for XXXXX of $$$$$ should have only been assessed
on the $$$$$ difference between the amount they were due by way of refund and
the taxes for that year due.
For
the tax year XXXXX, Petitioners testified that their original return showed a
liability of $$$$$ which was not included with the return. As a result of an
amendment to their return, the Petitioners' tax liability was reduced by
$$$$$. It was the Petitioners'
contention that any penalty imposed should only be imposed for the $$$$$ in
taxes which were due.
On
XXXXX, as a result of a waiver request, the penalty assessed to the
Petitioners' account for XXXXX was reduced by $$$$$, leaving a balance of
$$$$$.
DECISION AND ORDER
With
respect to the XXXXX and XXXXX tax years, the Tax Commission finds that
sufficient evidence has not been shown which would justify the further
reduction of the penalties imposed for those years. It is so ordered.
DATED
this 12TH day of SEPTEMBER, 1990.