91-1766

Income

Signed 3/25/92

BEFORE THE UTAH STATE TAX COMMISSION

____________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX ) AND FINAL DECISION

:

) Appeal No. 91‑1766

: Account No. XXXXX

_____________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Representing Petitioners by telephone 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 year XXXXX.

3. According to Tax Commission records, Petitioners' joint income tax return was filed and paid on XXXXX.

4. The income tax return in question was stamped as a hand delivery on the XXXXX date.

5. Due to the lateness, Petitioners were assessed a $$$$$ penalty plus interest.

6. XXXXX stated that their tax return, along with her sister's income tax return and her parents' income tax return were all deposited in the XXXXX, Utah Post Office on XXXXX.

7. Six envelopes were all mailed at the same time. (A Utah state return and a federal income tax return for each filer.)

8. All of the returns had been prepared by the same accountant and all of them were put in the same mailbox.

9. According to Tax Commission records, Petitioner XXXXX sister's return and XXXXX parents' return were all received on time.

10. Petitioners have no idea how or why their income tax return was hand delivered to the Tax Commission.

11. Petitioners explained that they were not in the Salt Lake area on XXXXX.

12. To date, Petitioners have not received any late notices from the I.R.S. regarding their federal income tax filing for XXXXX.

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 penalty and interest associated with the personal income tax due for the year XXXXX. It is so ordered.

DATED this 25 day of March, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).

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