93-0170 INCOME

 

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

:

XXXXX ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

) AND FINAL DECISION

:

) Appeal No. 93-0170

: 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.

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 individual income tax return on time. After withholding credits were applied, however, Petitioner owed a balance of ($$$$).

4. On XXXXX, Petitioner paid this balance. At the time, a $50 penalty, $10 legal fee and interest had also been assessed.

5. Petitioner is requesting a waiver of these outstanding assessments.

6. Petitioner testified that he received notice from the Commission in the summer of XXXXX that he owed a balance on his XXXXX taxes. He recalled that he went to a 7-11 store in Orem, Utah and purchased a money order. He remembers that he sent this money order to the Tax Commission to pay the taxes at that time.

7. Since then, Petitioner has lost the money order receipt and has no way to trace it in order to prove that he paid the taxes.

8. Petitioner stated that he paid the Tax Commission with a money order because he did not want to send cash and that he did not have a checking account at the time. He knows that he has paid his taxes by money order in the past.

9. Petitioner is requesting a waiver of the penalty and interest amounts based upon the fact that he thinks he paid this balance back in XXXXX. Further, a year of unemployment puts Petitioner in a situation where making any additional payments at this time would be a hardship.

10. A search of Tax Commission records show that Petitioner did make a payment of XXXXX by a 7-11 store money order in XXXXX. (Exhibit A) This XXXXX, however, was credited toward the outstanding balance Petitioner owed for his XXXXX taxes.

11. It appears from the Commission records of Petitioner's account that Petitioner has confused his XXXXX taxes with XXXXX.

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 not been shown which would justify a waiver of the penalty and interest amounts associated with the individual income tax due on the year XXXXX. Petitioner may contact the Collections Division regarding a payment plan.

DATED this 4TH day of AUGUST, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson* Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer*

Commissioner Commissioner