BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: ORDER
XXXXX ) Appeal No. 91-0325
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, dated XXXXX, filed by the Petitioner as a result of the
Commission's final decision, dated XXXXX.
FINDINGS
1. Utah Administrative Rule R861-l-5A(P)
provides that a Petition for Reconsideration "will allege as grounds for
reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may
exercise its discretion in granting or denying a Petition for Reconsideration.
2. It is Petitioner's position that he
submitted a letter with his tax return explaining why he was not able to pay
the full amount of the tax due at the time of filing the return, but the
Commission's final decision indicated that no such letter was found in the
Commission's files. Petitioner states
that he has a copy of this letter, but did not include such a copy in his
appeal nor did he include a copy with his Petition for Reconsideration. Therefore, the Commission is still without
any evidence at all regarding this point of fact.
4. Even if Petitioner did submit such a letter,
it is irrelevant to the fact that the Petitioner did pay the full amount of the
tax untimely, and therefore, penalty and interest under the law has been
appropriately assessed. The fact remains that Petitioner has not shown any
circumstances at all that would indicate that his late payment of the tax was
due to circumstances beyond his control.
5. Petitioner states that he would like to have
the opportunity to review his tax return, presumably the return filed with the
Tax Commission, so that he can see if his letter is included with that return. Petitioner may inquire at Tax Commission
offices to see if he may examine that return, but the Petition for
Reconsideration, nevertheless, should be denied.
6. The Petition for Reconsideration states that
Petitioner would like to close the case and is willing to pay interest of $$$$$
and have the Tax Commission waive the penalty.
As indicated above, a waiver of the penalty is not appropriate and the
Petitioner is liable for the full amount of the penalty and interest.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petition for Reconsideration is denied. It is so ordered.
DATED
this 6 day of June, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner