93-1430

Income

Signed 8/11/94

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, ) ORDER

v. ) Appeal No. 93‑1430

)

COLLECTION DIVISION OF THE ) Filing Periods: XXXXX

UTAH STATE TAX COMMISSION, )

Respondent. ) Tax Type: Income

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. '59‑1‑502.5, on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by way of telephone was XXXXX. Present and representing Respondent was XXXXX.

The Petitioner has requested that the tax, penalty, and interest for XXXXX and XXXXX be waived, because he is unable to afford to pay the amount. He represented that he presently has multiple sclerosis, and that the tax was imposed based upon what the Internal Revenue Service determined to be an abusive tax shelter. He submitted an offer and compromise to the Internal Revenue Service which was accepted.

The amount due to the Utah State Tax Commission has now been paid in full.

DECISION AND ORDER

Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has not been shown to waive the tax, penalties or interest assessed for the XXXXX and XXXXX income tax returns.

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 administrative action or appeal rights in this matter.

DATED this 11 day of August, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Absent

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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