BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX, ) AND FINAL DECISION
:
) Appeal No.
92-1520
: 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
herself.
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 filed her XXXXX personal income
tax return on XXXXX. At the time of
filing, she also paid the amount due after withholding credits were applied.
4. As a result of this untimely filing and
payment, Petitioner was assessed two, ten percent penalties plus interest.
5. Petitioner is seeking a waiver of the
penalties and interest.
6. In XXXXX in XXXXX, Petitioner separated from
her husband and moved to Utah with her children.
7. Petitioner worked in Utah in XXXXX.
8. She retained her accountant in XXXXX to
handle her personal income taxes during this time.
9. In XXXXX, properties that Petitioner owned
on the east coast with her ex-spouse were sold, creating tax liabilities for
Petitioner.
10. Petitioner, however, did not have access to all
of the information necessary to filing a complete XXXXX income tax return to
Utah.
11. According to Petitioner, Petitioner's
accountant filed an extension for XXXXX with the Internal Revenue Service in
anticipation of time delays in getting information from Mr. XXXXX.
12. Mr. XXXXX gave Petitioner the financial
information Petitioner needed only after ordered to do so in a XXXXX court in
XXXXX.
13. Petitioner feels that she should not be
penalized for her ex-spouse's refusal to give tax information to her
accountant.
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 testimony provided at the hearing, the Tax Commission finds sufficient
cause has been shown to waive one, ten percent penalty initially assessed for
failing to pay in full by the XXXXX due date.
Obviously, Petitioner did not have the information she needed in order
to determine her tax liability at that time.
The
Commission, however, does not waive the remaining ten percent penalty assessed
for failure to file on time as Petitioner needed to request an extension from
the state as well as the federal government.
Interest is not waived. It is so
ordered.
DATED
this 2nd day of December, 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