93-1655

Penalty & Interest

Signed 7/26/94

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, :

: ORDER

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 93-1655

UTAH STATE TAX COMMISSION, :

Respondent. : Account No. XXXXX

: Tax Type: Penalty & Interest

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Settlement Conference on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing the Respondent was XXXXX. The Petitioner was not present or represented by any party, even though on XXXXX due and proper notice had been sent to her informing her of the settlement conference. Therefore, this settlement conference order is based upon information contained in the file.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is income tax.

2. The periods in question are XXXXX and XXXXX.

3. The Petitioner filed both the XXXXX and the XXXXX tax returns late. A penalty was imposed for XXXXX, but the Petitioner had a refund for XXXXX.

4. The XXXXX return was later adjusted by the Auditing Division, and additional tax was assessed, which was not paid within 30 days of the date the notice was given.

5. In a letter received from the Petitioner, it is alleged that the penalties were caused because the Tax Commission had separated the returns from the W-2 forms, but that allegation is not substantiated by the information which is contained in the file. Instead, the penalties are simply because the tax payer filed her returns late and failed to pay the XXXXX additional amount within 30 days from the date that the notice was sent to her.

6. No reasonable cause is presented why the returns were filed late or why the payment was not made within 30 days after the adjustment to the XXXXX return.

APPLICABLE LAW

The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. 59-1-401(8).)

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that sufficient cause has not been shown which would justify a waiver of the penalty or interest associated with the XXXXX or 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 26th 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

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