01-1145

Income Tax

Signed 6/4/02

BEFORE THE UTAH STATE TAX COMMISSION

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PETITIONER, ) ORDER

)

Petitioner, ) Appeal No. 01-1145

)

v. ) Account No. #####

)

TAXPAYER SERVICES DIVISION OF ) Tax Type: Income Tax

THE UTAH STATE TAX )

COMMISSION, ) Tax Year: 1984, 1986, 1989 & 1999

)

Respondent. ) Judge: Davis

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Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER

For Respondent: Mr. Gale Francis, Assistant Attorney General

Ms. Jan Penny, from the Taxpayer Services Division

Ms. Merilee Blake, from the Taxpayer Services Division

STATEMENT OF THE CASE

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

Petitioner had filed bankruptcy and had some old delinquent taxes for years between 1984 and 1989. When he sent in amounts for 1999 taxes, there was no specification as to which year they should be applied, so Respondent applied them to the oldest years that were open. However, those years had an automatic stay, and Petitioner did not intend for the amounts to be applied to those years.

Following a Division Conference, it was determined that the amount should be applied to 1999. Respondent has made the adjustment, has applied those amounts to 1999, and the only matters at issue are the years covered by the bankruptcy. Those years will be decided by the bankruptcy court.

Accordingly, there is no further issue between the parties, and this matter should be dismissed.

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 hereby orders this matter dismissed. 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 4^th day of June , 2002.

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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 4^th day of June , 2002.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner