94-1335
Income Type
Signed 1/11/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 94-1335
:
COLLECTION
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Income Type
_____________________________________
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. Gail Reich,
Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by
telephone was XXXXX. Present and
representing Respondent was XXXXX.
Petitioner
is requesting waiver of penalty and interest resulting from XXXXX income
tax. XXXXX was the XXXXX of filing for
Petitioner in Utah.
The
evidence at the hearing showed that the Petitioner was involved in XXXXX which
resulted in XXXXX from year to year.
The XXXXX were not received by Petitioner in time to timely file an
appeal. Without the XXXXX, the
Petitioner was in no position to estimate the amount of the tax due. Petitioner had not XXXXX XXXXX and therefore
could not rely on XXXXX.
DECISION AND ORDER
Based
upon the information presented at the conference, and the records of the Tax
Commission, the Commission finds sufficient cause has been shown to waive the
penalties but not the interest assessed for the XXXXX income tax year.
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 11th 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
^^