94-0136

Income

Signed 7/18/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, :

) INFORMAL DECISION

v. :

)

COLLECTION DIVISION OF THE : Appeal No. 94-0136

UTAH STATE TAX COMMISSION, )

Respondent. : Account No. XXXXX

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter in a telephone conference for and on behalf of the Commission. Present and representing the Petitioner by telephone was XXXXX. Present and representing the Respondent was XXXXX.

Based upon the evidence 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 period in question is XXXXX.

3. Petitioner timely filed her XXXXX tax return showing total tax due of $$$$$, and there had been withholding of $$$$$, leaving a balance due of $$$$$.

4. Petitioner believed that we would send a bill to her and that she would be entitled to make payments.

5. When the tax return was processed, an error was made at the Tax Commission, and instead of sending a bill for the tax due, the entire amount of tax which had been withheld was refunded to Petitioner.

6. At a later date, the error of the Tax Commission was discovered, and a notice and demand were sent to the Petitioner.

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).)

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that sufficient cause has been shown which would justify a waiver of the interest from the date the refund was erroneously sent to Petitioner until the date the notice and demand for payment were sent to Petitioner. With that exception, sufficient cause has not been shown which would justify any further waiver of the penalty or

the remaining interest associated with the XXXXX income tax return. It is so ordered.

DATED this 18th day of July, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1-5A(P) and Utah Code Ann. ''63-46-14(3)(a) and 63-46b-15.)

^^