94-1328

Income

Signed 1/11/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

Petitioner, : INFORMAL DECISION

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v. : Appeal No. 94-1328

)

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, )

Respondent. : Tax Type: Income Tax

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. An informal hearing was held on XXXXX. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present by telephone and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX.

Based upon the evidence and testimony presented at the informal hearing, the Commission makes its:

FINDINGS

Petitioner requests refund of a $$$$$ penalty payment and an $$$$$ interest payment arising out of XXXXX income tax. Petitioner was sent a notice on XXXXX explaining that recalculation had resulted in additional tax due. Petitioner was to respond by XXXXX. Petitioner asserted at the hearing that misunderstanding of the form, in combination with a mental condition, prevented timely response. Petitioner responded in XXXXX with payment of the additional tax.

APPLICABLE 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

The Tax Commission finds the reason given by Petitioner does not rise to the level of reasonable cause and therefore sufficient cause does not exist to waive the penalty associated with the income tax for XXXXX. It is so ordered.

DATED this 11 day of January, 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. '63-46b-15.)

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