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

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