BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1737
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. XXXXX, 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 individual income
tax.
2. The period in question is the year XXXXX.
3. Petitioner did not file her XXXXX state
income tax return until XXXXX. Her return
indicated she owed the state $$$$$. As
a result, Petitioner was penalized two ten percent penalties ($$$$$ each) for
late filing and late payment plus interest (over $$$$$).
4. In XXXXX, Petitioner was credited $$$$$ from
a previous year's tax refund amount.
5. Petitioner states she mailed a $$$$$ payment
by check on XXXXX. When the check was
not presented to Petitioner's bank for payment, Petitioner called the Tax
Commission who instructed her to wait to see if the check clears as it was a
busy time for the Commission in April.
6. In early XXXXX, Petitioner called again
because her $$$$$ check still had not cleared.
The Tax Commission instructed Petitioner to send another check.
7. Petitioner stopped payment on the first check
and reissued another check in early XXXXX which cleared her bank without a
problem.
8. At this time, Petitioner has not located the
first check she sent to the Tax Commission.
9. During this lost check ordeal, Petitioner
sent in two other checks to the Commission which cleared her bank.
10. Petitioner states she has sent in $$$$$
which was the amount quoted her as owing for XXXXX taxes, penalties and
interest. She does not understand why
she still has a balance owing. Further,
she contends that she should not pay for any penalty or interest charges
assessed during the time the check was lost.
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
was assessed two ten percent penalties, one for late filing and one for late
payment. Petitioner was late as soon as
she missed the deadline of XXXXX for XXXXX returns.
The
penalty assessments are not waived as there is no question the Petitioner was
late.
Further,
the interest assessments are not waived as Petitioner had use of the money
while the check was lost. It is so
ordered.
DATED
this 18th day of February, 1993.
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