BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
XXXXX, ) AND FINAL DECISION
) Appeal No. 92-1438
: 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 personal income tax.
2. The period in question is the year XXXXX.
3. Petitioner was assessed late filing and late payment penalties for filing on XXXXX. The penalties were subsequently waived, however, the interest in the amount of $$$$$ was not.
4. A subsequent recalculation of the interest shows that Petitioner should have been assessed $$$$$ in interest. The $$$$$ figure was in error.
5. Petitioner stated he mailed his return in the late evening on XXXXX with his federal return and his brother's returns.
6. All returns were received on time except for Petitioner's state tax return. The state return is stamped as a hand-delivery with the date of XXXXX.
7. XXXXX landed on a Saturday. There is no way the return could have been hand-delivered on that date as the Tax Commission was closed.
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 been shown which would justify a waiver of the interest associated with the personal income taxes due on the year XXXXX. It is so ordered.
DATED this 12th day of November, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O Tew
Joe B. Pacheco S. Blaine Willes