92-1232 - Income

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX, ) AND FINAL DECISION

:

) Appeal No. 92-1232

: 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 represented herself by telephone.

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 through XXXXX.

3. Petitioner filed her personal income tax returns in question in XXXXX. She paid the taxes for those years in XXXXX.

4. The Tax Commission previously waived the assessed penalties for lateness and also reduced the interest amount owing to $$$$$.

5. Petitioner is requesting a waiver of the remaining interest.

6. At all times in question, Petitioner states she was involved in a common law marriage with an attorney.

7. During this period, Petitioner was employed.

8. Petitioner "naturally assumed" that this attorney was taking care of both of their tax obligations while they were together.

9. Only after the breakup of their relationship did Petitioner learn that this attorney had not taken care of the taxes.

10. Petitioner hired an accountant to clear up the delinquencies.

11. She has suffered a great deal of emotional distress as a result of the termination of her relationship. A series of domestic violence-related incidents, allegedly perpetrated by her ex-mate, have occurred to her personal property necessitating police intervention.

12. Petitioner maintains that the remaining interest is a hardship to her and requests a waiver based on her good faith efforts to rectify her account.

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

Petitioner has stated only that she "naturally assumed" that her mate was filing and paying her taxes on a timely basis. She has not provided any information explaining why she believed this was the case other than the fact that he was a lawyer.

Based upon the foregoing, the Tax Commission finds that sufficient cause has not been shown which would justify a further reduction of the interest currently owing. It is so ordered.

DATED this 2nd day of October, 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