BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
: Appeal No.
92-0322
_________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Lisa L. Olpin, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was
XXXXX, an attorney.
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. Petitioner filed his XXXXX personal income
tax return on XXXXX. He paid the tax
amount owing of $$$$$ on XXXXX.
4. Petitioner was assessed a $$$$$ late payment
penalty and $$$$$ in interest.
5. Tax Commission records show that Petitioner
was sent numerous mailings to his XXXXX, XXXXX, Utah address, notifying him of
delinquent taxes for the year XXXXX.
These notices were sent beginning XXXXX.
6. Petitioner testified that he did not learn
of delinquent taxes until fall of XXXXX when a state tax collector visited his
business to pick up sales and use taxes.
7. Petitioner asserts that he did pay his XXXXX
personal income taxes when he filed his return. Petitioner recalled that he paid with a certified check that
could have been issued from one of three banks.
8. Petitioner has since looked for the check
and has learned that it would cost upwards of $$$$$ for the banks to search for
it.
9. Petitioner paid the tax in lieu of looking
for the check.
10. Petitioner feels that any one of the tax
collectors who have been regularly picking up sales and use tax payments at his
business for the previous five years should have brought his personal tax delinquency
to his attention earlier.
11. Petitioner claims that he has never received
a notice of delinquent taxes for the year XXXXX and that the collector who
informed him of the delinquency last fall never showed him any paperwork
reflecting the deficiency.
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
Petitioner's
allegation that he never received any delinquency notices are unfounded in the
face of Tax Commission records.
Petitioner's address in XXXXX has not changed in the past fourteen
years. This is the same address listed
with the Tax Commission. Further, Petitioner's
XXXXX tax return itself is stamped "No Money" which would have been
done immediately upon receipt of the return at the Commission.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty and interest associated with
the year in question. It is so ordered.
DATED
this 23rd day of June, 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