Signed 2/23/93




In Re: )



: Appeal No. 93-0994

: Account No. XXXXX



This matter came before the Utah State Tax Commission for a Settlement Conference on XXXXX, pursuant to the provisions of Utah Code Ann. 59-1-502.5. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX. Present and representing the Collection Division was XXXXX.

For the XXXXX tax year, the Petitioner filed his return timely however, forgot to enclose a check for the income tax due in the amount of $$$$$.

For the XXXXX tax year, the Petitioner timely filed and paid his return. Due to a bank error, however, the check was returned to the maker for insufficient funds.

Because the returned check problem brought the Petitioner's account to the attention of the Commission, that error and the error for the previous income tax year were discovered.

On or about XXXXX, a notice of demand for payment for taxes due for the XXXXX and XXXXX tax years was sent to the Petitioner. On or about XXXXX, the Petitioner resubmitted a check in the amount of $$$$$ for the XXXXX income tax year. On or about XXXXX, the Petitioner paid $$$$$ for the XXXXX income tax year. The Petitioner did not pay the penalties and interest which had been assessed with either of those two years.

Because of the manner in which received monies are credited, the Petitioner's account showed an outstanding balance due for the XXXXX tax year. As a result of that, a lien was placed on the Petitioner's home in spite of the fact that the Petitioner had requested a waiver of penalties and interest and that a hold code should have been placed on that account.

Because of the lien, the Petitioner was unable to timely refinance his home at a more favorable interest rate.


Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has been shown to waive the penalties associated for the XXXXX and XXXXX income tax years. Interest, however, is not waived.

It is further ordered that the lien placed on the Petitioner's home as a result of the deficiencies assessed for the XXXXX and XXXXX income tax years be withdrawn.

This Decision and Order will become the Final Decision and Order of the Commission unless the parties to this case file a written request for a Formal Hearing within ten (10) days of the date of this decision. 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

160 East 300 South

Salt Lake City, Utah 84134

It is so ordered.

DATED this 23 day of February, 1993.


W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861-5A-1(p) and Utah Code Ann. 63-46b-14(3)(a).