93-0339
Income
Signed 8/26/93
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
) FINDINGS OF FACT,
XXXXX, ) CONCLUSIONS OF LAW,
) AND FINAL DECISION
)
) Appeal No. 93‑0339
)
) 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, Assistant Utah Attorney General.
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 periods in question are the years XXXXX and XXXXX.
3.
Petitioner filed his individual income tax returns and paid the taxes in
question in XXXXX. The Tax Commission
assessed Petitioner two $$$$$ penalties for late payment and late filing with
interest. Later, at Petitioner's
request for a waiver of these penalties and interest, the Commission abated all
penalties.
4.
Petitioner is now requesting a waiver of the remaining interest amount.
5.
Petitioner explained that in XXXXX and XXXXX he was a student and
working as a physical therapy aide at the XXXXX. One of Petitioner's clients at the XXXXX was a certified public
accountant who allegedly told him that he did not have to file an individual
income tax return if he earned less than $$$$$ in one year.
6.
For this reason, Petitioner did not file a return in XXXXX and XXXXX.
7.
Petitioner thinks he received notices from the Internal Revenue Service
and the state of Utah in XXXXX about the need to file his XXXXX and XXXXX
returns.
8.
In XXXXX, the I.R.S. again contacted Petitioner. He then filed his federal returns for XXXXX
and XXXXX.
9.
He later filed his state tax returns for the same years after the Tax
Commission notified him. These state
returns were not filed within ninety days of his federal filings.
10.
Petitioner claims that he relied upon the advice of a certified public
accountant when he did not initially file returns for the years XXXXX and XXXXX
and, therefore, should not be responsible for any interest amounts.
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 interest associated with the individual income tax due on the
years XXXXX and XXXXX in that Petitioner had the use of the money due the state
for the intervening years. It is so
ordered.
DATED this 26 day of August, 1993.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
Val Oveson Roger O. Tew
Chairman Commissioner
Joe B. Pacheco Alice Shearer
Commissioner Commissioner
NOTICE: You have
twenty (20) days after the date of the final order to file a request for
reconsideration or thirty (30) days after the date of final order to file in
Supreme Court a petition for judicial review.
Utah Code Ann. ''63‑46b‑13(1),
63‑46b-14(2)(a).
*Since the
hearing on this case, Chairman R. H. Hansen and Commissioner S. Blaine Willes
have been replaced by Chairman W. Val Oveson and Commissioner Alice Shearer.
Chairman Oveson and Commissioner Shearer participate in this decision after
having been fully informed of the facts and circumstances regarding this case.
^^