BEFORE THE UTAH STATE TAX
COMMISSION
___________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX, ) AND FINAL DECISION
:
) Appeal No.
92-0337
: Account
No. XXXXX
______________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing by telephone
on April 17, 1992. Lisa L. Olpin,
Presiding Officer, heard the matter for and on behalf of the Commission. Petitioner represented himself.
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. Petitioner is appealing the penalty and
interest assessments shown on Exhibit A.
4. Petitioner was audited on his XXXXX return. As a result of the audit, he owed an
additional $$$$$ in personal income taxes.
5. In XXXXX, Petitioner paid his employees in
cash.
6. After seeking advice from the Tax
Commission, an accountant and others, Petitioner filed his taxes. Petitioner admits he was confused about how
to file or what to pay when he did his taxes.
7. Petitioner has been on a payment plan to pay
back his taxes.
8. Petitioner's wife has since undergone a
complete hysterectomy and had missed sixteen weeks of work. She has been able to return to work
part-time. Currently, Petitioner and his wife earn 40% less in salaries per
year.
9. The interest payments in the amount of $$$$$
per month are a hardship for Petitioner and his family of four.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
The
Tax Commission waived the $$$$$ penalty assessed for the year XXXXX in light of
conflicting information given to Petitioner.
The $$$$$ penalty assessed in XXXXX apparently arose out of insufficient
funds in withholding taxes.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty associated with the year
XXXXX. Interest is not waived. IT IS SO ORDERED.
DATED
this 1st day of July, 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