91-0448 - Income

 

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