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