93-1596
Income
Signed 7/18/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
Petitioner, : ORDER
:
v. : Appeal No. 93-1596
:
COLLECTION
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
Respondent. :
_____________________________________
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. Lisa L. Olpin, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Petitioner represented himself.
Respondent was represented by XXXXX.
According
to Tax Commission records, Petitioner filed his XXXXX Utah individual income
tax return on XXXXX. He owed $$$$$ in
taxes. No withholding credits were
available. The Commission penalized Petitioner for the late filing.
Then,
in XXXXX, Petitioner paid $$$$$ in taxes.
A second penalty attached for failing to pay in full.
In
late XXXXX, Petitioner paid another $$$$$, paying the tax amount balance
due. At that time, Petitioner still
owed $$$$$ in interest.
In
a letter dated XXXXX, Petitioner requested a waiver of the penalty and interest
amounts. On XXXXX, the Commission
denied the request.
Petitioner
then paid $$$$$ in interest on XXXXX.
(The total interest then due was $$$$$).
Petitioner
explained that he had been employed in Utah prior to XXXXX and had had
withholding tax withheld on his paychecks at that time. Prior to XXXXX, he transferred with his same
employer to Florida where there are no state income taxes.
In
XXXXX, he transferred with the same company back to Utah where he lived for 10
months before moving to California.
He
was later surprised to learn that his employer had not withheld any taxes from
his Utah pay while he was here.
Petitioner set up a payment arrangement and fully paid the tax amount
due by XXXXX.
Petitioner
is requesting a waiver of the penalties assessed in this case. He contends that if anyone is to be
penalized it should be his employer for failing to withhold taxes. Petitioner did not intentionally try to
avoid paying the Utah income taxes.
Petitioner
has moved frequently since XXXXX and has had difficulty staying abreast of the
status of this case. He maintains that
he didn't know that his initial waiver request had been denied until years
later. He remembers calling the Tax
Commission and asking about his request.
He recalled that someone at some point told him it had been granted.
Tax
Commission records show that delinquent notices were mailed on a continuing
basis. A second waiver request had been
processed in XXXXX and another in XXXXX for the same year XXXXX.
DECISION AND ORDER
Based
upon the information provided at the Settlement Conference, there is no
question that Petitioner was late filing his Utah XXXXX return. The penalty assessed in the amount of $$$$$,
therefore is not waived. The second
penalty, however is waived. Interest is
computed from the due date of XXXXX, to XXXXX.
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 18th day of July, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^