BEFORE THE UTAH STATE TAX COMMISSION
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal No. 94-0035
Respondent. : Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a settlement conference on XXXXX. G. Blaine Davis, Presiding Officer, heard the matter for and on behalf of the Commission. The Petitioner was not present, and no one attended the conference for and on behalf of the Petitioner. Present and representing the Respondent was XXXXX. Therefore, this decision will be based primarily on the evidence contained in the file.
Based upon the evidence in the file and testimony presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is income tax.
2. The periods in question are XXXXX.
3. The Petitioner requested a waiver of the penalty and interest because he is unable to obtain financing to pay off the state of Utah.
4. The Petitioner did obtain a portion of the money from XXXXX, and sent it to the state of Utah and asked that the balance be waived, which was deemed to be in the nature of an Offer in Compromise.
CONCLUSIONS OF LAW
The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
The Appeals Division is without authority to grant Offers in Compromise.
DECISION AND ORDER
Based upon the foregoing, the Tax Commission finds that sufficient cause has not been shown which would justify a waiver of the penalty or interest associated with the XXXXX income tax returns.
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
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 26th day of July, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer