BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
: Appeal No.
91-0448
: Account
No. XXXXX
_____________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on XXXXX.
Joseph G. Linford, 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 individual income
tax.
2. The period in question is the tax year
XXXXX.
3. Petitioner was working in XXXXX during the
year in question, while his family resided in Utah. He erroneously thought that tax would be due in XXXXX, and not in
XXXXX. Petitioner now realizes that
this was not the case.
4. The Tax Commission took almost two years in
contacting the Petitioner about his nonpayment of the tax for the period in
question, and has since taken more than one year to reply to Petitioner's
request for waiver. Petitioner feels that some consideration should be given to
him because of these delays.
5. Petitioner paid the entire tax, penalty, and
interest amount immediately when notified.
Petitioner is now requesting a waiver and refund of the penalty and
interest which he has paid, based upon the fact that he did not know he was
supposed to pay Utah taxes for the year in question, and based upon the alleged
untimeliness of the Tax Commission in dealing with Petitioner's taxes for the
year in question.
6. By action of the Commission on XXXXX, the
penalty amount in this case was reduced from $$$$$.
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
The
Commission finds that sufficient consideration has already been given to the
circumstances in this case by the substantial reduction in the penalty which
has already taken place.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a further waiver of the penalty and interest
associated with the Petitioner's income tax for the tax year XXXXX. Interest,
however, shall be adjusted to account for the previous reduction in the
penalty, which occurred as of XXXXX. It
is so ordered.
DATED
this 27th 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