94-0232

Income

Signed 7/26/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, :

) INFORMAL DECISION

v. :

)

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, ) Appeal No. 94-0232

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. This matter was conducted by telephone conference with XXXXX, Petitioner. Present and representing the Respondent was XXXXX 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 Petitioner mailed her XXXXX income tax return from XXXXX.

4. The return showed the tax due in an amount of $$$$$.

5. The XXXXX containing the tax return was returned by the XXXXX.

6. Petitioner represents that it did have a $$$$$ XXXXX on it, but it required XXXXX. Petitioner represents that she included the XXXXX with the return when she XXXXX her tax return to the XXXXX, so that the Tax Commission could see that the XXXXX had been XXXXX.

7. The Tax Commission does not have a copy of the XXXXX, but acknowledges that the return was received at the Tax Commission on XXXXX, and it included a check for the payment in full of the tax amount of the $$$$$.

8. The Petitioner was under the impression that the return was timely if filed by the extension due date of XXXXX, XXXXX. However, Petitioner had not paid any amount of tax to the state prior to XXXXX.

The Petitioner was under the impression that the penalty had been imposed upon her because the return was received after XXXXX, whereas in fact, the penalty was imposed because there had been no prepayment of tax in any amount by XXXXX.

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 reduction of the penalty associated with the XXXXX return, to the amount of $$$$$. 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.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1-5A(P) and Utah Code Ann. ''59-1-601(1), 63-46b-13(1), 63-46-14(3)(a).)

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