93-0764

Income

Signed 10/15/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

:

XXXXX, ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

) AND FINAL DECISION

:

) Appeal No. 93-0764

: Account No. XXXXX

)

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was 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 income tax.

2. The periods in question are XXXXX and XXXXX.

3. The Petitioner, after having received notice from the Tax Commission that his returns had not be received, filed his XXXXX and XXXXX income tax returns on XXXXX and XXXXX respectively.

4. As a result of the late filing and payment, penalties for the respective years in question were assessed at $$$$$ and $$$$$.

5. The Petitioner testified that when he prepared his XXXXX state income tax return and his federal income tax return, he inadvertently attached his state return to his copy of his federal return and filed it away. He testified that he inadvertently did the same thing for the XXXXX tax year and did not realize that he had failed to file his state returns for the years in question.

6. The Petitioner further testified that during the years in question he encountered substantial personal problems which may have also contributed to the error.

7. By way of subsequent Commission action, the penalty for the XXXXX income tax year was reduced to $$$$$, and the penalty for the XXXXX tax year was left intact.

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 further reduction or waiver of the penalty and interest associated with the XXXXX and XXXXX income tax years. It is so ordered.

DATED this 15th day of October, 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 final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(2)(a).

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