93-1658

Income

Signed 8/5/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 93-1658

:

COLLECTION DIVISION OF THE :

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. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX.

This case involves a request for refund of penalty and interest payments for individual income tax for the years XXXXX- XXXXX. Petitioner filed for the years in question in XXXXX, and incurred approximately $$$$$ in penalty and $$$$$ in interest. The Petitioner bases the request on misleading instructions and the excessive nature of the penalty and interest, totalling approximately 300% of the underlying tax. Although this matter has been processed as an appeal before the Utah State Tax Commission, the Petitioner indicates that the initial request was for an offer in compromise.

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

A thorough review of the entire record indicates that the evidence in the instant case does not meet the standard for a waiver of penalty and interest.

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 penalties and interest assessed for the time period.

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 5th day of August, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

^^