BEFORE THE UTAH STATE TAX COMMISSION
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-0454
: Account No. XXXXX
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.
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Law Judge attempted to call XXXXX and then checked with directory assistance, but was informed that XXXXX has an unpublished number.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
Joe B. Pacheco S. Blaine Willes*