90-2328 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

v. : AND FINAL DECISION

:

OPERATIONS DIVISION OF THE : Appeal No. 90-2328

UTAH STATE TAX COMMISSION, :

:

Respondent. :

_________________________________

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. Present and representing the Respondent was XXXXX, Assistant Attorney General.

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 years in question are XXXXX, XXXXX, and XXXXX.

3. After being notified by the Bankruptcy Court that the Petitioner had filed bankruptcy on XXXXX, the Collections Division of the Tax Commission checked the account of the Petitioner and found that she had not filed income tax returns for XXXXX, XXXXX, and XXXXX.

4. The first record of the Petitioner's having filed income tax returns for the years in question was on XXXXX. Thereafter, in XXXXX, the Petitioner filed amended returns for XXXXX and XXXXX.

5. A representative of the Tax Commission examined the returns to determine their correctness. After having done so, it was determined that for the tax years XXXXX, XXXXX, and XXXXX, the Petitioner owed additional tax in the amount of $$$$$, $$$$$, and $$$$$, respectively.

6. The Petitioner testified that she filed the returns in question in a timely manner and received refunds for each of the years in question. The Petitioner offered no other evidence to support her testimony.

7. As a result of the failure to timely file and pay the income due for the years in question, the Petitioner was assessed a penalty in the amount of $$$$$ for each of the years.

CONCLUSIONS OF LAW

The income tax return required shall be filed with the Commission on or before the 15th day of the fourth month following the close of the taxpayers taxable year. (Utah Code Ann. 59-10-514.)

The petitioning party shall have the burden of proof to establish that his petition should be granted. (Utah State Tax Commission Administrative Rule R861-1A-7(G).)

DECISION AND ORDER

In the present case, the Petitioner maintains that she timely filed her income tax returns for the years in question, and that she received refunds for each of those years. The Petitioner was unable to provide any independent evidence which would support her claims.

In light of the fact that no records exist within the Tax Commission's files of the Petitioner's having filed her returns in question, and in light of the fact that the probabilities of losing such records on the same individual for three consecutive years would be astronomical, the Tax Commission finds that the Petitioner did not timely file her income tax returns for the years XXXXX, XXXXX, and XXXXX.

Based upon the foregoing, the Tax Commission affirms the determination of the Operations Division and denies the Petitioner's Petition for Redetermination. It is so ordered.

DATED this 9th day of October, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco S. Blaine Willes*

Commissioner Commissioner