BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: FINDINGS
OF FACT,
XXXXX, ) CONCLUSIONS OF LAW,
: AND FINAL
DECISION
)
: Appeal No.
92-1883
)
: 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. Present and representing the Petitioner was Petitioner's
secretary, 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 timely filed and paid his XXXXX
state personal income taxes.
4. Then, in XXXXX, the Tax Commission audited
Petitioner's XXXXX return based upon an Internal Revenue Service audit for the
same year.
5. According to Petitioner's secretary, the
I.R.S. had denied a portion of Petitioner's business expenses.
6. The Tax Commission sent Petitioner a letter
regarding the audit assessment on XXXXX.
Included with the additional tax amount owing was a ten percent
negligence penalty and interest.
7. Ms. XXXXX recalls mailing this additional
assessment amount on or about XXXXX.
She cannot understand why the Tax Commission did not receive the check until
XXXXX, especially when Petitioner's office is four blocks from the Tax
Commission.
8. Petitioner later learned that the Tax
Commission had assessed Petitioner a second ten percent penalty. Petitioner is requesting that this second
penalty be abated.
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 foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the second ten percent penalty assessed
Petitioner's individual income tax account for the year XXXXX. The interest is not waived. It is so ordered.
DATED
this 22nd 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