01-0015

Income Tax

Signed 3/15/01

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

) ORDER

Petitioner, )

) Appeal No. 01-0015

v. )

) Account No. #####

TAXPAYER SERVICES DIVISION )

OF THE UTAH STATE TAX ) Tax Type: Income Tax

COMMISSION, ) Penalty & Interest

)

Respondent. ) Judge: Davis

_____________________________________

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER

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

Ms. Laurie Allred, from the Taxpayer Services Division

STATEMENT OF THE CASE

This matter came before the Commission for an Initial Hearing on February 12, 2001, pursuant to the provisions of Utah Code Ann. '59-1-502.5.

Petitioner was nearly a year late in filing his 1996 income tax return, so late filing and late payment penalties were imposed. In addition, the return was audited in August 2000, and additional assessments were made.

Petitioner has requested that the penalties and interest be waived.

Petitioner has at least one prior extension penalty, and did not have a valid reason why the return was filed and paid late.

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 not been shown to justify a waiver of the penalties and interest associated with the 1996 income tax return. 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 15^th day of March , 2001.

____________________________________

G. Blaine Davis

Administrative Law Judge