94-0384

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. 94-0384

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 and was not represented. Present and representing the Respondent was XXXXX. Therefore, this decision is based primarily on the evidence contained in the file.

Based upon the evidence continued 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 Petitioner timely filed and paid his XXXXX income tax return and timely paid the tax due.

4. A XXXXX letter was mailed to him on XXXXX, and payment for the amount of the additional taxes was received on XXXXX, which would have been approximately XXXXX later than stated in the notice of correction.

5. The Petitioner represents that he is a XXXXX and was out of town on a XXXXX, and had been out of town for XXXXX when the notice arrived. He represents that he did not see the notice until he returned to town, which was after the date set for payment. He represents that he immediately called our office, and found out the reason for the additional taxes, and immediately went to the post office and sent in the amount due and owing.

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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