90-1532 - Income

 

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