94-0337

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. 94-0337

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, Presiding Officer, heard the matter for and on behalf of the Commission. The Petitioner, XXXXX, failed to appear. Present and representing the Respondent was XXXXX. Therefore, this decision is based primarily on the evidence continaed in the file.

Based upon the evidence contained 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 period in question is XXXXX.

3. The Respondent represented that Petitioner filed a federal extension request, but did not file any documents with the state of Utah, and had not made any prepayment of state income taxes. 4. The Petitioner had owed state income taxes for the prior year, and had also incurred a penalty and interest for the prior year.

5. The Petitioner filed his tax return for XXXXX, with payment of the tax. However, Petitioner did not have a valid extension in place.

6. The Commission imposed the XXXXX of $$$$$ late filing penalty and the XXXXX $$$$$ late payment penalty, together with interest thereon.

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 not been shown which would justify a waiver of the penalty and interest 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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