94-1356
Income Tax
Signed 4/20/95
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 94-1356
:
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. Jane Phan, 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.
Penalties
of $$$$$ and interest of approximately $$$$$ were assessed against Petitioner
relating to income tax for XXXXX. Petitioner had requested waiver of the
penalties and interest from the Collection Division Waiver Unit which was
denied. Petitioner now appeals the
denial of waiver of the penalty.
Petitioner has paid the interest and is not appealing its
assessment. Petitioner's underlying tax
liability for the period in question was $$$$$.
At
the conference Petitioner's representative stated that he was XXXXX and he had
prepared Petitioner's income tax return for XXXXX. He stated that he had prepared an extension for Petitioner but
there had been a communication error through which Petitioner was not told that
he needed to include payment with the extension form. Petitioner's representative stated that Petitioner was relying on
him to prepare and file timely all necessary income tax documents and had
Petitioner been told to include the payment Petitioner would have done so. Petitioner filed his XXXXX return and paid
the taxes on XXXXX. Petitioner's
representative stated that Petitioner's reliance on a qualified tax advisor
should be sufficient reasonable cause for waiving the penalties.
At
the conference Respondent stated that Petitioner had a history of incurring
penalties and interest on his income tax filings. Respondent stated that in addition to the year in question
penalties and interest had been assessed against Petitioner for the years
XXXXX. Because of this account history
Respondent felt there was not sufficient reasonable cause to waive the
penalties.
Petitioner's
representative replied that he had not prepared Petitioner's returns for the
other tax years and he did not know why they had been late.
DECISION AND ORDER
Based
upon the information presented at the conference, and the records of the Tax
Commission, the Commission finds sufficient cause has not been shown to waive
or reduce the penalties of $$$$$ or interest of approximately $$$$$ assessed
relating to income tax 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 20th day of April, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco Alice
Shearer
Commissioner Commissioner