BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
:
: Appeal No.
91-1294
: Account
No. XXXXX
____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. G. Blaine Davis, Administrative
Law Judge and Presiding Officer, heard the matter for and on behalf of the
Commission. Present and representing
the Petitioners 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 calendar year
XXXXX.
3. The Petitioners filed an extension request
with the federal government, but did not file one with the State of Utah, and
assumed that the federal extension was valid for the state return.
4. The Petitioners also did not prepay the full
amount due to meet either the 90% of this year tax requirement or the
requirement for 100% of the prior year's tax.
5. The Petitioners return was filed and paid
within the extension period, if the Utah extension had been valid.
6. Petitioners filed with the Presiding Officer
a photocopy of the federal extension request, a copy of which had not been
filed with his original return.
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
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the failure to file penalty, but
sufficient cause has not been shown to justify a waiver of the failure to pay
penalty or the interest associated with the calendar year XXXXX income
tax. The failure to pay penalty and the
interest are thereby sustained, but the failure to file penalty is hereby
waived. It is so ordered.
DATED
this 6TH day of DECEMBER, 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