90-1490 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,

            Petitioner,                                                         :

                                                                                    :           ORDER

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 90-1490

            UTAH STATE TAX COMMISSION,            :

                                                                                    :           Account No. XXXXX

                                                                                    :

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by the Petitioner as a result of the Commission's final decision dated XXXXX.

FINDINGS

            1.  Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence."  Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.

            2.  The Petition for Reconsideration gives substantial evidence to indicate that Petitioner was not a resident of the state of Utah during the tax year XXXXX, but resided in XXXXX during that year.

            3.  It is not certain why Petitioner was assessed a tax with accompanying penalty and interest for the tax year XXXXX when he was not present in the state and not earning income in the state.  The auditor's handwriting on the audit report may have added to this confusion because the tax year indicated appears as though it could be either XXXXX or XXXXX.  In any case, there is substantial confusion as to the tax imposed and for what period it was imposed.

            4.  The Tax Commission finds that because of the confusion in this case, which was not caused by Petitioner, a waiver of the penalty and interest associated with the tax assessment is appropriate.

DECISION AND ORDER

            Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration is granted.  The penalty and interest associated with this account is, therefore, waived.  It is so ordered.

            DATED this 19TH day of OCTOBER, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner