94-1381

Income

Signed 3/15/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

Petitioner, ) INFORMAL DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 94-1381

UTAH STATE TAX COMMISSION, :

) Account No. XXXXX

:

Respondent. ) Tax Type: Income Tax

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. An informal hearing was held on XXXXX. Jane Phan, Administrative Law Judge, heard the matter for and on behalf of the Commission. The Petitioner had sent a note stating that he would not be able to attend the hearing and requesting the appeal be decided after considering his prior correspondence. Present and representing Respondent was XXXXX of the Legal Unit of the Collection Division.

Based upon the evidence and testimony presented at the informal hearing, the Commission makes its:

FINDINGS

Penalties in the amount of $$$$$ and interest of approximately $$$$$ were assessed against Petitioner relating to the filing of Petitioner's XXXXX income tax return. Petitioner had requested a waiver of the penalties and interest from the Collection Division Waiver Unit which was denied.

The Commission's records indicated that Petitioner had filed an incomplete tax return for the year in question and that Petitioner did not respond to a notice of incomplete return or notice of corrected return. Petitioner did not pay the additional amount due until three months after the notice and demand for payment was sent to Petitioner.

The only information concerning this appeal from Petitioner was a very brief XXXXX letter. In this letter Petitioner stated that he had not paid the assessed tax after filing because he had called the Tax Commission and was told by a Tax Commission employee not to pay but to send in a copy of his 1040, which, Petitioner states, is what he did. Petitioner does not state when this phone call took place or if it was in response to any of the notices sent concerning the incomplete return.

APPLICABLE LAW

The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. '59-1-401(10).)

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the $$$$$ penalty and approximately $$$$$ in interest for the XXXXX income tax.

DATED this 15 day of March, 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 twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, 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), 63-46b-14(3)(a).)

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