94-0214

Income

Signed 7/26/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioners, :

) INFORMAL DECISION

v. :

)

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, ) Appeal No. 94-0214

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 for and on behalf of the Commission. Present and representing the Petitioners were XXXXX and XXXXX 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. The Petitioners mailed their XXXXX income tax return on XXXXX. The Petitioners testified that their XXXXX, made payable to the Utah Tax Commission in an amount of $$$$$ was attached to the return.

4. The records of the Commission indicate that the tax return was filed timely, but there is no record of a check having been received for payment of the taxes.

5. The Petitioners presented photo copies of their duplicate checks from their personal check book, indicating that the check was written on XXXXX, and also showing that the XXXXX check was written to XXXXX in payment of tax return preparation, and further showing that XXXXX the Tax Commission check was written to the Internal Revenue Service for payment of their federal taxes.

Petitioners have also presented a photo copy of their bank statement for the month of XXXXX, which indicates that they had more than sufficient funds in the bank for the check to clear if it had been received by the Tax Commission.

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

DATED this 26th 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.)

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