94-0032
Income
Signed 8/5/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 94-0032
:
COLLECTION
DIVISION OF THE : Account No. XXXXX
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 by telephone and representing Petitioner was XXXXX
XXXXX. Present and representing
Respondent was XXXXX of the Collections Division of the Utah State Tax Commission.
The
Petitioner is requesting a waiver of penalty and interest for the XXXXX tax
year for the amount of approximately $$$$$.
The Petitioner bases the claim on the fact that XXXXX transpired before
the Respondent notified Petitioner of the deficiency in income tax. Respondent explained that the reason for the
time lapse was based solely upon the period of time it takes to receive
information from the federal government.
Until the information is received the state is unable to match the state
return with the federal return and discover that there was a deficiency.
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 reduce
or waive the penalties and interest assessed for the XXXXX tax year.
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
^^