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.