01-1409

Income Tax

Signed 2/25/02

BEFORE THE UTAH STATE TAX COMMISSION

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PETITIONER, ) ORDER

)

Petitioner, ) Appeal No. 01-1409

)

v. ) Account No. #####

)

TAXPAYER SERVICES DIVISION OF ) Tax Type: Income Tax

THE UTAH STATE TAX )

COMMISSION, ) Tax Year: 1991

)

Respondent. ) Judge: Davis

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Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER

For Respondent: Ms. Laurie Payne, from the Taxpayer Services Division

Ms. Vickie Hymas, 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 February 5, 2002.

On October 4, 2001, a Petition for Redetermination was received, which was dated September 10, 2001 appealing a denial by Respondent to waive the interest on his 1991 income tax return. The waiver decision was sent to him on March 26, 2001.

Petitioner claims he believed he filed his 1991 income tax return timely, but he has no evidence of either filing of the return or payment of any amounts on the return, other than withholding amounts. Petitioner claims his ex-wife threw out all of his records, so he doesn't have a way of proving the amount was paid. He has paid the amount of the tax, but feels he has paid the amount twice.

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).

DISCUSSION

In this matter, Petitioner failed to timely request redetermination after the waiver notice was sent to him by Respondent. Accordingly, the Commission cannot reach the issue of whether the interest should be waived because Petitioner did not timely file his appeal.

DECISION AND ORDER

Based upon the foregoing, the Commission finds that this appeal must be dismissed because of the failure to timely file his appeal. This appeal is hereby 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 25^th day of February , 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 25^th day of February , 2002.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner