92-1091 - Income

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

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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