91-1294 - Income

 

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

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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