02-1155
Income Tax
Signed 10/11/02
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, ) ORDER
)
Petitioner, ) Appeal No. 02-1155
)
v. ) Account No. #####
)
TAXPAYER SERVICES
DIVISION ) Tax Type:
Income Tax
OF THE UTAH STATE TAX )
COMMISSION, ) Tax Year: 2000
)
Respondent. ) Judge: Davis
_____________________________________
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 September
19, 2002.
The year 2000 income tax
return for Petitioner was not filed until March 15, 2002. Petitioner did apply
for an extension, but had not made any payments as required by law. Petitioner's return, had it been filed within
the extension time, was due on October 15, 2001.
Petitioner attributed
the delinquency of his return to the problems that were created because of the
terrorist attack of September 11, 2001.
He represented he had difficulty getting the information back and forth
from CITY, Utah to NATION where he is now employed. In addition, because of the anthrax scares, there were times when
mail was either not being processed or was being delayed. However, those items were clearly over in
time for Petitioner to take care of the problems prior to March 15, 2001.
In addition, Petitioner
has prior delinquencies, and the prior year had the same problem of no money
being paid prior to the filing of the return.
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 penalty or interest associated with the 2000 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 11th day of October
, 2002.
____________________________________
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 11th day of October , 2002.
Pam Hendrickson R.
Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc
B. Johnson
Commissioner Commissioner