93-0895

Income

Signed 8/13/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

)

XXXXX, ) FINDINGS OF FACT,

) CONCLUSIONS OF LAW,

) AND FINAL DECISION

)

) Appeal No. 93‑0895

) 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 period in question is XXXXX.

3. The Petitioner and her ex‑husband filed a joint income tax return for the XXXXX tax year. That return was filed timely, however, the tax due in the amount of $$$$$ was not paid.

4. The Petitioner was not aware that her ex‑husband did not pay the tax due. The ex‑husband had been responsible for filing and paying the tax returns and the Petitioner had received assurances from her ex‑husband that the taxes in question had been paid timely.

5. The Petitioner was divorced in XXXXX after having been separated for approximately one year prior to the divorce.

6. In the spring of XXXXX, the Petitioner received notice from the Tax Commission that the taxes for the year in question, plus penalties and interest, were due and owing. That was the first time the Petitioner was aware of the outstanding tax obligation.

7. Upon receipt of the notice the Petitioner contacted the Tax Commission, and on XXXXX the Petitioner paid the remainder of the tax due. She then requested a waiver of the penalty and interest that had been imposed. The penalty was waived by subsequent Commission action.

8. The records of the Tax Commission indicate that notice and demand for payment of taxes had been sent to the Petitioner's ex‑husband since XXXXX however, none had been mailed to the Petitioner. The Petitioner has continuously worked in Utah and filed income tax returns since the period in question.

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 interest associated with the XXXXX income tax year. It is so ordered.

DATED this 13 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 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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