94-1340

Income Tax

Signed 6/25/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 94-1340

UTAH STATE TAX COMMISSION, :

: Account No. XXXXX

:

Respondent. : Tax Type: Income Tax

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX XXXXX, XXXXX, filed by Petitioner as a result of the Commission's final decision dated XXXXX.

APPLICABLE LAW

Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.

DECISION AND ORDER

In the Petition for Reconsideration Petitioner states that he disagrees with the Commission's final order, but did not present a mistake in law or fact or discovery of new evidence. Petitioner did state that the Tax Commission had not addressed the fact that it took XXXXX for the Collection Division to contact Petitioner about Petitioner's failure to enclose the check for payment of tax with the income tax return. However, this was considered and addressed in the Tax Commission's Findings of Fact, Conclusions of Law, and Final Decision, dated XXXXX, which stated that it is the taxpayer's responsibility to see that income taxes are filed and paid timely and this responsibility is not contingent on receiving notice from the Tax Commission.

The date of the notice of the delinquency does not excuse Petitioner's responsibility to timely file and pay the income tax at issue. Petitioner made the error. Petitioner failed to correct the error for XXXXX. The XXXXX late payment penalty and interest were validly assessed.

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration

is denied. It is so ordered.

DATED this 21st day of June, 1995.

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 thirty (30) days after the date of a final order to file a.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13(1), 63-46-14(3)(a).)

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