BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
91-0980
: Account
No. XXXXX
_____________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Alan Hennebold, Presiding
Officer, heard the matter for and on behalf of the Commission. Present by telephone 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 penalty and interest
on individual income tax.
2. The period in question is XXXXX.
3. Petitioner prepaid $$$$$ toward his XXXXX
state income tax liability during XXXXX.
4. Petitioner filed an application for
automatic four month extension of the XXXXX filing deadline, thereby extending
his filing deadline to XXXXX. On XXXXX,
he filed a request with the IRS for an additional two month extension, to
XXXXX, which was granted. XXXXX,
Petitioner filed both his state and federal returns, accompanying his state
return with payment of the remaining tax due.
5. Petitioner's state income tax liability for
XXXXX was $$$$$.
CONCLUSIONS OF LAW
An
extension of up to six months is allowed for filing returns, provided that
payment is made by the regular filing deadline (April 15) of either 90% of the
tax reported on the return when it is filed or the total tax paid for the
previous year. (Utah Code Ann.
§59-10-516)
The
Commission recognizes federal extensions for filing state individual income tax
returns. (Utah State Tax Commission
Administrative RuleR865-9I-23.)
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
record in this matter establishes that Petitioner properly obtained extension
of his XXXXX filing deadline until XXXXX.
The record further establishes that Petitioner filed his income tax
return on XXXXX, and paid the remaining tax due at that time. Finally, as of XXXXX, Petitioner had already
paid more toward his XXXXX tax liability than his entire XXXXX tax
liability. The Petitioner therefore met
the requirements for extension of his XXXXX filing deadline. Under such circumstances, no penalty may be
imposed.
Based
upon the foregoing, the Commission finds that sufficient cause has been shown
to waive penalty associated with Petitioner's XXXXX individual income tax
liability. Interest is not waived, but
will be recomputed in accordance with this decision. It is so ordered.
DATED
this 12th day of November, 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