94-1330
Income Tax
Signed 12/19/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 94-1330
:
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 for a Settlement Conference
pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. G. Blaine Davis, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX. Present and representing Respondent was
XXXXX, from the Collections Division.
The
Petitioner filed a XXXXX and then filed and paid his federal return by
XXXXX. The extension was necessary
because he had moved at the XXXXX, and did not have all of the necessary tax
records.
The
Petitioner believed that the penalty which had been imposed had been either a
failure to file or a failure to pay penalty, but he was not sure. XXXXX represented that the penalty was
imposed because he had not timely paid the estimated tax. When he filed the
extension request, he did not make any payments to the Utah State Tax Commission
to pay the balance of his tax due. At
the time his tax return was filed, there had been approximately $$$$$ withheld
from his pay check, and he owed approximately an additional $$$$$ in tax. He represented that the additional tax was
because a portion of his income is from an XXXXX and he did not know the amount
of the income so he could not estimate and pay the tax on that income.
Notwithstanding
the representations of Petitioner, he had not paid or had withheld sufficient
amounts to comply with the XXXXX of the current year tax of XXXXX tax
requirements.
DECISION AND ORDER
Based
upon the information presented at the conference, and the records of the Tax
Commission, the Commission finds sufficient cause has not been shown to waive
the penalties and interest assessed 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 19th day of December, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^