93-2193

Income

Signed 5/24/94



BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, :

:

Petitioner, : ORDER

:

v. :

:

COLLECTIONS DIVISION OF THE : Appeal No. 93-2193

UTAH STATE TAX COMMISSION, :

: Account No. XXXXX

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 herself by telephone. XXXXX was present on behalf of Respondent.

According to Tax Commission records, Petitioner and her then-husband filed their XXXXX joint tax return on time. A balance of $$$$$ was due, but not paid. A $$$$$ penalty for nonpayment was assessed.

Later, Petitioner divorced.

In XXXXX, Petitioner discovered a Utah tax lien for taxes due for the year XXXXX. She contacted the Commission and paid the balance, including interest in the amount of $$$$$.

She is requesting a waiver of the penalty and interest at this time.

Petitioner explained that her ex-husband had told her that he had paid the XXXXX taxes with a $$$$$ insurance settlement. She did not have cause to question him because she never received a notice from the Commission indicating a problem for XXXXX.

Petitioner contends that the Tax Commission should have notified her as well as her ex-husband of the delinquency. She has filed her own returns in subsequent years and could have been cross-referenced for notice purposes.

She came forward and paid the delinquent amount on her own accord. She does not feel that she should be held liable for penalty and interest amounts for XXXXX.

Ms. XXXXX of the Collections Division stated that the Commission had been sending notices to the last known address and to Mr. XXXXX, the ex-husband.

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 penalty assessed on the XXXXX individual income tax.

Petitioner, however, proposes a convincing argument on the issue of interest. It is now a question of fairness of how to best determine the amount of interest due.

The Commission determines that interest will be calculated to XXXXX.

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

Appeals Division

160 East 300 South

Salt Lake City, Utah 84134

It is so ordered.

DATED this 24th day of May, 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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