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