93-0755

Income

Signed 8/4/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑0755

) Account No. XXXXX

)

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. As provided by Utah Code Ann. '63‑46b‑5, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

Petitioner asks the Commission to waive penalties associated with her XXXXX Utah income tax liability.

Petitioner resided in Utah during XXXXX, but accepted temporary employment in California. Because she had no income from Utah sources, she did not believe she was required to file a Utah return. Also, she called an "800" number for filing assistance and was told she was not required to file a Utah return.

Petitioner did file federal and California returns. When notified by Commission staff that a Utah return was required, she filed the return and paid the resulting tax liability of $$$$$. Interest and a $$$$$ penalty has also been assessed.

Except for the year in question, Petitioner has complied with Utah income tax requirements.

DECISION AND ORDER

It appears that Petitioner made a good faith effort to report and pay her income tax liability for XXXXX. She filed reports with California and the Internal Revenue Service. She inquired as to her obligation to file in Utah and was advised she had no such obligation. Unfortunately, such advice was wrong. Except for XXXXX, Petitioner has complied with Utah's requirements.

Based on the foregoing, the Commission finds reasonable cause to waive penalties on Petitioner's XXXXX Utah individual income tax. Interest is not waived. It is so ordered.

DATED this 4 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

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 the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63-46b-14(3)(a).

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