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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner