BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
XXXXX ) AND FINAL DECISION
: Appeal No. 92-1000
: Account No. XXXXX
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. Petitioner was present and 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 individual income tax.
2. The period in question is the year XXXXX.
3. According to Tax Commission records, Petitioner filed and paid his XXXXX income taxes late on XXXXX. Penalty and interest were assessed.
4. Petitioner asserts that he did file his taxes on time.
5. Petitioner stated that he sent in his tax payment at the same time he filed his return.
6. Upon a search for Petitioner's cashed check, he learned that the check had, in fact, never cleared his bank.
7. Petitioner did not produce the carbon of the check he retained or any other evidence supporting his position.
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
Tax Commission records indicate that Petitioner did not file and pay his XXXXX taxes on time. Petitioner has not submitted any evidence indicating that he did file his tax return timely or that he sent a check in with the return.
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 individual income tax due for the year XXXXX. 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
Joe B. Pacheco S. Blaine Willes