91-0325 - Income




In Re: )


XXXXX ) Appeal No. 91-0325

: Account No. XXXXX



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.


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.


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.


R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner