BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-0454
: Account
No. XXXXX
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STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal
proceedings. No hearing was requested,
therefore, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
Petitioner
timely filed his XXXXX individual income tax return showing a tax in the amount
of $$$$$ and withholding of $$$$$, so that Petitioner received a refund of
$$$$$.
In
XXXXX, it was discovered that there was an error in his return and there was an
additional tax amount of $$$$$ assessed.
When the Petitioner failed to pay that amount within ninety days, a
penalty in the amount of $$$$$ plus interest was added.
Petitioner
has written several letters to the Commission and to the Appeals Division in
which he raises such issues as the statute of limitations, double jeopardy, and
denial of his constitutional rights.
However, in all of the documentation the Petitioner has never addressed
the issue of why he did not make timely payment of the additional taxes due.
The
matter was set for a telephone hearing on XXXXX, and Petitioner did not appear
and was not available at the telephone number in the file. The Administrative Law Judge attempted to call
XXXXX and then checked with directory assistance, but was informed that XXXXX
has an unpublished number. The
notations in the file indicate that XXXXX was to be defaulted and the appeal
dismissed.
On
XXXXX, two days after the telephone hearing had been noticed, a letter was
received in the Appeals Division which apparently had been received elsewhere
in the commission prior to the hearing date.
The letter contains the following statement: "I am unable to appear
personally at the Heber M. Wells Bldg. [sic] building because [sic] personal
reasons such as medical, distance and time, [sic] also I am unable to meet the
appointment [sic] date for the telephone conference on XXXXX, because I will
work graveyard the day before and I will be emotionally, physicky [sic] and
psychologicly [sic] in no condition to feel at my best, therefore I am
requesting a disposition be handed to me in a [sic] way of correspondence
[sic]." The Petitioner also
challenged the independence of the Administrative Law Judge, because he is an
employee of the Tax Commission, but again does not address the issue of why
payment was not timely made.
DECISION AND ORDER
Based
upon the foregoing, the Petitioner has failed to present sufficient evidence to
show why the penalty and interest in this case should be waived. The Commission specifically finds that the
statute of limitations and double jeopardy do not apply in this case, and that
all other issues raised by Petitioner are without merit. The Commission further finds that Petitioner
has been granted his due process of law, but has failed to avail himself of the
opportunities which have been provided to him to present his case.
The
request of the Petitioner to waive the penalty and interest in this preceding
is hereby denied. It is so ordered.
DATED
this 19 day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes*
Commissioner Commissioner