90-1592 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX ) AND FINAL DECISION

:

: Appeal No. 90-1592

: Account No. XXXXX

______________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Paul F. Iwasaki, 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 income tax.

2. The periods in question are XXXXX, XXXXX, XXXXX, XXXXX, and XXXXX.

3. During the tax years in question, the Petitioner was married and filing jointly.

4. The Petitioner's then husband, XXXXX, was responsible for the couple's financial affairs and for filing their federal and state income tax returns. In XXXXX, the couple separated and on XXXXX they were divorced.

5. When the Petitioner attempted to file her XXXXX income tax return, she was notified by the Commission that returns for the years in question had not been filed. It was at that time the Petitioner first discovered that her husband had not filed their state income tax returns for those years.

6. For the years in question, the Petitioner's husband had told her that he was going to wait to file the state income tax returns. Thereafter, the Petitioner simply forgot about the returns, thinking that her husband was taking care of the matter.

7. The Petitioner has paid the tax on all the returns on amounts earned by both herself and her ex-husband, and did so on XXXXX.

8. As a result of the late filing and payment of the returns, a penalty in the amount of $$$$$ was assessed. That amount was later reduced to $$$$$ by subsequent Commission action.

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 penalty associated with the XXXXX, XXXXX, XXXXX, XXXXX, and XXXXX income tax years. It is further ordered that interest calculated after XXXXX be waived. It is so ordered.

DATED this 16 day of January, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.