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

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