BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-1532
: Account
No. XXXXX
_____________________________________
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. Present and representing the Petitioner was
XXXXX.
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 and XXXXX.
3. At the hearing, Petitioner presented a copy
of a letter which was not previously included in the file maintained by the
Appeals Section of the Utah State Tax Commission, dated XXXXX, from the
Collections Division of the Tax Commission.
This letter indicates that the remaining penalty and interest charges
for the years in question were waived by the Tax Commission. The letter was
apparently issued after this appeal was initiated and, therefore, the appeal
went to hearing. The Appeals Section
did not receive any notification that the case had already been resolved.
4. The above facts indicate that the remaining
penalty and interest charges should be waived per the XXXXX letter from the
Collection Division of the Tax Commission.
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
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the remaining penalty and interest
associated with the tax years XXXXX and XXXXX.
It is so ordered.
DATED
this 14 day of February, 1991.
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