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.
ABSENT
R. H. Hansen Roger
O Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner