BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
v. : Appeal No. 93-1730
COLLECTION DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
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 by telephone. Present and representing Respondent was XXXXX.
According to Tax Commission records, Petitioner filed his XXXXX and XXXXX individual income tax returns on XXXXX. He submitted payment in the amount of the taxes due at the time of filing ($$$$$ and $$$$$ respectively).
The Commission assessed Petitioner interest and penalties for the failure to file and the failure to pay timely.
Petitioner is requesting a waiver of the these additional assessments.
Mr. XXXXX, now living in Florida, explained that he did not file Utah income tax returns for the years in question because the state never sent him any forms or notified him in anyway that he had to file.
In XXXXX, Petitioner left the state and a forwarding address with the postal service. He never received any notices of delinquency or otherwise from the Tax Commission.
Then, in XXXXX, Petitioner learned from his credit report that the state had filed liens against him for failing to file and pay XXXXX and XXXXX returns. At the time, the Commission had estimated the amount of taxes Petitioner owed for those years.
Consequently, Petitioner contacted the Tax Commission and filed the returns.
At this time, Petitioner is requesting a waiver of the penalty and interest amounts. He contends that it is not his fault for the late filing and late payments because the state never notified him that he had a duty to file and remit taxes in the first place.
Also, Petitioner filed Chapter 7 bankruptcy in Florida on XXXXX. The bankruptcy was granted on XXXXX. His ability to pay the interest and penalties is virtually nil.
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 years XXXXX and XXXXX on individual income tax.
As a resident of this state for the years in question, Petitioner had an obligation to file and pay income taxes. It was not the duty of the Tax Commission to extend a personal invitation to do so. Nor was it the Commission's duty to apprise itself of Petitioner's new address(es).
This Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files 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
160 East 300 South
Salt Lake City, Utah 84134
It is so ordered.
DATED this 13th day of May, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer