BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
:
XXXXX ) FINDINGS OF FACT
: CONCLUSIONS
OF LAW
) AND FINAL
DECISION
:
) Appeal No.
92-0005
:
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. XXXXX, Presiding Officer, heard
the matter for and on behalf of the Commission. Present and representing the Petitioner were XXXXX and 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 personal income tax.
2. The periods in question are the years XXXXX
and XXXXX.
3. The Tax Commission previously waived all of
the penalties and interest assessed for the years XXXXX and XXXXX because the
Internal Revenue Service recognized XXXXX as an innocent spouse under I.R.S.
Code Sec. 6013(e).
4. At the formal hearing in this matter,
Petitioner introduced documents showing that the I.R.S. also waived all of the
penalties and interest assessed for the years XXXXX and XXXXX under the
innocent spouse provision.
5. Petitioner testified that she divorced XXXXX
in XXXXX.
6. Petitioner's ex-husband, XXXXX, never filed
and paid taxes during the period in question, although he had led his ex-wife
to believe he had done so.
7. In an effort to straighten out her taxes
with the Tax Commission, Petitioner filed returns and paid taxes on the income
she earned while she was married (for the years XXXXX-XXXXX). This was done in XXXXX and XXXXX.
8. Petitioner was assessed $$$$$ and $$$$$
respectively, plus interest.. on her late XXXXX and XXXXX filings.
9. Petitioner requests that the penalties and interest
assessed for the years XXXXX and XXXXX be waived.
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. §59-1-40;(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 penalties and interest associated
with the personal income for the years XXXXX and XXXXX on Petitioner's account
no. XXXXX. lt is so ordered.
DATED
this 25th day of March, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner