00-1262

INCOME TAX

SIGNED 1/17/01

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

) ORDER

Petitioner, )

) Appeal No. 00-1262

v. )

) Account No. #####

TAXPAYER SERVICES DIVISION )

OF THE UTAH STATE TAX ) Tax Type: Income Tax

COMMISSION, )

)

Respondent. ) Judge: Davis

_____________________________________

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER

For Respondent: Ms. Vickie Christofferson, from the Taxpayer Services Division

STATEMENT OF THE CASE

This matter came before the Commission on December 11, 2000, for a Status Conference, and was therein converted to an Initial Hearing, to be conducted pursuant to the provisions of Utah Code Ann. '59-1-502.5.

When Petitioner filed his 1999 individual income tax return, he had tax due to the State of Utah in an amount of $$$$$. Petitioner called the Tax Commission and asked to have the taxes placed on his Company A. He had followed that same procedure on more than one previous occasion. Contrary to his prior experiences, whoever he talked with at the Tax Commission told him to just write on the tax return to charge it to his Company A, and give the credit card number, and it would be charged on the card. He did as he was told, and wrote it on the tax return. However, it was not charged to the credit card.

Accordingly, when he was billed for the amount of tax due, together with penalty and interest, he called the Auditing Division which pulled the tax return and saw that a notation was there which asked that the amount due be placed on his credit card. They asked how he wanted it treated and he asked them to then put it on that credit card number, which was done and it was paid. Petitioner requested a waiver of the penalty and interest, but the penalty has previously been waived. Petitioner now asks that the interest be waived.

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(10).

DECISION AND ORDER

Based upon the foregoing, the Commission finds that sufficient cause has been shown to justify a waiver of the interest associated with the 1999 income tax return of Petitioner. It is so ordered.

This decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further appeal rights in this matter.

DATED this 17^th day of January , 2000.

____________________________________

G. Blaine Davis

Administrative Law Judge

BY ORDER OF THE UTAH STATE TAX COMMISSION:

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 17^th day of January , 2000.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner