96-2132

Income

Signed 3/24/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, :

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

v. : AND FINAL DECISION

:

AUDITING DIVISION OF THE : Appeal No. 96-2132

UTAH STATE TAX COMMISSION, :

Respondent. : Account No.#####

: Tax Type: Income

_____________________________________

STATEMENT OF CASE

Petitioner has requested that this matter proceed to formal hearing but has requested that a determination be made on the record.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax type involved is income tax.

2. The period in question is 1991.

3. Penalty and interest were imposed.

4. An adjustment was made to Petitioner’s tax return at the federal level as a result of military disability income.

5. Petitioner failed to file an amended state return within 90 days of the adjustment at the federal level, as required by statute.

6. Additional tax was found to be owing in the amount of $$$$$.

7. A 10% penalty was imposed which amounts to $$$$$ for failing to file an amended return within the 90 day period as required by statute.

8. Approximately $$$$$ has accrued in interest.

APPLICABLE 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).)

ANALYSIS

Petitioner has not presented circumstances which would justify waiver of the penalty or interest. This does not constitute first time error for Petitioner and is not the first time the Petitioner has failed to file an amended return within the 90 day period as required by statute. As a result, after reviewing the entire file and the arguments of both parties, the Commission can find no justification to waive the penalty or interest that has been assessed.

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that sufficient cause has not been shown to waive the penalty or interest associated with the 1991 income tax year. It is so ordered.

DATED this 24 day of MARCH, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1), 63-46b-13 et. seq.)

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