BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. ) AND FINAL DECISION
:
AUDITING
DIVISION OF THE ) Appeal No. 92-1881
UTAH STATE TAX
COMMISSION, :
) Tax Type:
Individual Income
:
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 on behalf of the Commission.
Petitioner was present and represented by XXXXX, a tax specialist. XXXXX, Assistant Utah Attorney General, was
present and represented Respondent.
Based
upon the testimony and evidence presented at the hearing, the Tax Commission
makes its:
FINDINGS OF FACT
1. The tax in question is individual income
tax.
2. The year in question is XXXXX.
3. The Auditing Division asserts that
Petitioner did not file or pay his XXXXX state personal income taxes. As a result, Respondent assessed Petitioner
the tax amount, penalty and interest.
4. Petitioner contends that he did timely file
and pay his taxes to Utah for the year XXXXX.
5. Petitioner lived in XXXXX until XXXXX when
he moved to Utah. According to
Petitioner, he filed a part-year resident income tax return to Utah in XXXXX
along with the payment.
6. Petitioner recalls that he paid by money
order. He thinks he used a VISA money
order from the XXXXX Bank; however, Petitioner did not provide any proof of
this claim. He remembers that although
he had three different bank accounts at the time he was required to pay Utah
income taxes for XXXXX, he paid by money order because he was not yet
comfortable with any one bank.
7. Petitioner testified that he doesn't use
money orders very much, and with the passage of time, he has lost his money order
receipt.
8. Petitioner provided a copy of his XXXXX Utah
part-year return to the Auditing Division that he claims he timely filed. This return was prepared by XXXXX, a tax
preparer, and was dated XXXXX.
9. Also, Petitioner provided copies of checks
for payments made for XXXXX, XXXXX and XXXXX taxes to the I.R.S. and XXXXX to
show he pays his taxes.
10. Petitioner has timely filed and paid taxes
to Utah since XXXXX.
11. He feels that because the Tax Commission did
not notify him of problems with his XXXXX return until XXXXX he is at a
disadvantage in being able to better defend his position.
12. XXXXX of the Auditing Division testified
that he has searched Tax Commission records and has not located any payment or
filing on record for the tax year XXXXX.
13. Petitioner was assessed two $$$$$ late
filing and late payment penalties, tax and interest.
CONCLUSIONS OF LAW
Pertinent
to Petitioner's case are the following Utah statutes:
(1) Except as
otherwise provided in this section, the amount of any tax imposed by this
chapter shall be assessed within three years after the return was filed
(whether or not such return was filed on or after the date prescribed), and no
proceeding in court without assessment for the collection of such tax shall be
begun after the expiration of such period.
. . .
(3) The tax may be
assessed at any time if:
(a) no return is
filed;
. . . (Utah Code Ann.
§59-10-536(1) and (3)(a).)
And:
(8) Upon making a
record of its actions, and upon reasonable cause shown, the commission may
waive, reduce, or compromise any of the penalties or interest imposed under
this part. (Utah Code Ann.
§59-1-401(8).)
DECISION AND ORDER
At
issue is whether or not Petitioner has provided sufficient information upon
which the Tax Commission could find that Petitioner filed and paid his XXXXX
personal income taxes when due.
Although
Petitioner has provided oral testimony of what happened, he has not shown any
documentation without which the Tax Commission cannot find in Petitioner's
favor.
Based
upon the foregoing, the Tax Commission finds that the Petitioner was properly
assessed the income tax amount for the year XXXXX. The penalty is reduced to a single $$$$$ amount. The interest is not waived. Also, in order for the Auditing Division to
accept Petitioner's tendered XXXXX income tax return, Petitioner needs to sign
the return. He can do this by
contacting XXXXX at (801) XXXXX. It is
so ordered.
DATED
this 12th day of May, 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