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