BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
: FINDINGS
OF FACT,
Petitioner, ) CONCLUSIONS OF LAW,
: AND FINAL
DECISION
v. )
:
AUDITING
DIVISION OF THE ) Appeal No. 92-1739
UTAH STATE TAX
COMMISSION, :
) Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter was heard before the Utah State Tax Commission on XXXXX. Lisa L. Olpin, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Petitioner represented himself by telephone. XXXXX, Assistant Utah Attorney General,
represented Respondent.
Based
upon the testimony and evidence 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 filed his XXXXX Utah Resident Short
Form TC-40 personal income tax return on time and received a refund therefrom.
4. Then, in XXXXX, the Tax Commission audited
Petitioner's return and discovered that Petitioner had taken a $$$$$ standard
deduction as a single taxpayer instead of the proper deduction amount of $$$$$.
5. The Auditing Division then notified
Petitioner and requested the additional amount due plus interest. No penalty was assessed.
6. Petitioner testified that he relied upon the
Tax Commission's XXXXX instruction Booklet L in preparing his 1989 return. In the booklet, as the Auditing Division
concedes, there was a misprint which directed Petitioner to take the $$$$$
deduction and not a $$$$$ deduction.
7. While Petitioner wants to pay his fair share
of taxes, he does not think that the Tax Commission should be able to pursue
him for additional taxes and interest more than two years after the filing in
question.
CONCLUSIONS OF LAW
Relevant
to this case is Utah Code Ann. §59-10-536(1) wherein it states:
Except as otherwise provided in this section, the amount of any tax
imposed by this chapter
shall be assessed within three years after the return was filed (whether or not
such return was filed
on or after the date prescribed)...
Further,
upon reasonable cause shown, the Commission may waive, reduce, or compromise
any of the penalties or interest imposed under this part. (Utah Code Ann. §59-1-401(8).)
DECISION
Based
upon the foregoing, the Tax Commission finds that Petitioner is liable for the additional
tax assessment as this assessment reflects the true amount of taxes Petitioner
owed for XXXXX. The interest amount is
waived. It is so ordered.
DATED
this 25th day of June, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner