BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1825
: 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. Present and representing the
Auditing Division was XXXXX.
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 filed his XXXXX state individual
income tax
return on time and requested a $$$$$ refund.
4. The Tax Commission sent Petitioner a letter,
notifying him that he had filed in error and that his true refund amount was
nearly $$$$$.
5. Upon receiving the larger refund amount,
Petitioner testified he called the Tax Commission to determine if the amount
was indeed correct. When he was told it
was correct, he cashed the check.
6.
In late XXXXX, the Tax Commission
notified him that the XXXXX refund was in error and that the refund should have
been $$$$$.
7. The Tax Commission also assessed Petitioner
a ten percent negligence penalty plus interest.
8. The apparent reason for the mix-up in XXXXX
is that Petitioner failed to enter his federal adjusted gross income amount on
his state return.
9. Respondent explained that the computer
automatically back calculated Petitioner's return, causing the incorrect
refund.
10. Notation on Petitioner's account indicates
that the return should never have been processed without all of the information
and that the return should have been rejected and sent back to Petitioner to
complete.
11. The Tax Commission previously waived the
penalty.
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. Section 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 assessments associated with
the XXXXX personal income tax return.
It is so ordered.
DATED
this 12TH day of March, 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