94-0237

Ind. Income

Signed 9/13/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioners, : ORDER

:

v. : Appeal No. 94-0237

:

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Ind. 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. Lisa Olpin, Administrative Law Judge, heard the matter for and on behalf of the Commission. Petitioner was not Present or represented at the hearing. Petitioner, XXXXX XXXXX, later called and acknowledged that he had forgotten the hearing, and asked that the matter be decided on the file. Present and representing Respondent at the hearing was XXXXX.

The Petitioners were XXXXX from XXXXX through XXXXX, and they were out of the United States from the XXXXX. Their son timely filed their XXXXX income tax return for them, and when their XXXXX tax return came due in XXXXX they were still in XXXXX, so they filed a federal extension request, but did not file a state extension request. They did not pay any further amount to the Tax Commission, because they believe that sufficient withholding would have been made from their XXXXX to pay all of the state taxes due thereon.

The Petitioners returned to the United States and the state of Utah in the XXXXX, and filed their income tax return on XXXXX, XXXXX after the due date. Petitioners were under the impression that they would have an extension of time until XXXXX to file their return because of the federal extension request. When the XXXXX return was filed, there was total tax of $$$$$ due of which $$$$$ had been withheld from amounts paid to them, leaving a balance due of $$$$$, which was paid at the time the return was filed. The penalty and interest have also now been paid to stop the accumulation of any further interest.

DECISION AND ORDER

Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has been shown to waive the penalties, but the interest is not waived for the income tax return of Petitioners for XXXXX.

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 13th day of September, 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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