BEFORE THE UTAH STATE TAX
COMMISSION
___________________________________
In Re: )
:
XXXXX, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1091
: 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. Representing Petitioner by telephone was
XXXXX, wife of Petitioner.
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 and paid his XXXXX personal
income tax on XXXXX. A 20% penalty was
assessed, plus interest.
4. At all times, Petitioner maintained a home
in Utah where his family lived.
5. Petitioner worked in Alaska for XXXXX from
XXXXX through XXXXX.
6. Petitioner worked for two weeks in Alaska
then returned to Utah for two weeks and so on.
7. Petitioner's employer housed Petitioner in a
camp at no cost to Petitioner.
8. When Petitioner was injured on the job
(carpal tunnel syndrome), he returned to Utah where workmen's compensation paid
him during rehabilitation.
9. Petitioner is currently laid off from work
and lives in Utah with his wife and three children. He recently had surgery to re-set his nose and has no money to
pay the penalty.
10. Petitioner did not know he owed taxes to
Utah on income he earned in Alaska.
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
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 in
question. Taxpayers have a
responsibility to inform themselves of basic tax liabilities. It is so ordered.
DATED
this 31st Day of August, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner