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