BEFORE THE UTAH STATE TAX
COMMISSION
________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
: Appeal No.
91-0914
: Account
No. XXXXX
________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal telephone hearing
on XXXXX. Alan Hennebold, 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 periods in question are XXXXX, XXXXX,
and XXXXX.
3. The Petitioner moved to Utah during
XXXXX. He filed his XXXXX individual
income tax in a timely manner, but was unable to pay the tax due because of
financial difficulties. As a result, a
nonpayment penalty of $$$$$ was imposed against him. The Petitioner filed and paid his XXXXX income tax liability in a
timely manner. With respect to XXXXX,
he filed his income tax return as required, but was unable to pay the balance
due of $$$$$, again due to financial difficulties. As a result, penalty of $$$$$ was assessed against him. For XXXXX, the Petitioner again filed his
income tax return in a timely fashion, but was unable to pay the tax due of
$$$$$. Another $$$$$ nonpayment penalty
was assessed against him. As of XXXXX
interest in the amount of $$$$$ has also been assessed against the Petitioner.
4. The Petitioner has attempted to adjust his
withholding rates so that sufficient funds are withheld from his income to pay
his state and federal income tax liability.
While he has succeeded with respect to his federal income tax, each year
insufficient funds have been withheld to satisfy his state tax liability.
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
It
is the Petitioner's responsibility to insure that his income tax liability is
paid within the time limits set by law.
While the Petitioner has attempted to comply with this requirement, a
pattern of incomplete payment has developed.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty and interest associated with
the XXXXX, and XXXXX income tax liability.
It is so ordered.
DATED
this 5th day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes*
Commissioner Commissioner