94-1445
Income
Signed 4/12/95
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
XXXXX
Petitioner, ) INFORMAL DECISION
:
v. )
:
COLLECTION DIVISION OF THE ) Appeal
No. 94-1445
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. Although
Petitioner had been given notice of the Informal Hearing and instructions for
appearing by telephone conference call, Petitioner did not appear. Present and representing Respondent was
XXXXX.
Based upon the evidence and testimony in the
file and presented at the informal hearing, the Commission makes its:
FINDINGS
Penalties in the amount of $$$$$ and interest
of approximately $$$$$ were assessed against Petitioner relating to
Petitioner's XXXXX income tax. Petitioner had requested a waiver of the
penalties and interest from the Collection Division Waiver Unit which was
denied. Petitioner is appealing this
denial.
In her letter requesting this appeal
Petitioner stated that she was in the U.S. Army in XXXXX through XXXXX serving in XXXXX. Petitioner stated in the letter that she
entered the military in Oregon and Oregon was her legal state of residence in
XXXXX. She stated that she did not
think that she was a resident of the State of Utah in XXXXX and therefore did
not know that taxes were owed.
At the hearing Respondent stated that the Tax
Commission records show that Petitioner filed a State of Utah income tax return
for the year XXXXX on XXXXX and some withholdings had been paid to the State of
Utah during that year. According to
Respondent the balance of the income tax owed by Petitioner was not paid until
XXXXX. Respondent stated that this
indicated the Petitioner knew she was supposed to file in the State of Utah for
the year in question. For this reason
Respondent felt Petitioner had not made a showing of reasonable cause. In
considering Petitioner's request for waiver or reduction of the interest the
Tax Commission applies more stringent reasonable cause standards because
Petitioner continued to enjoy the benefit of the use of the funds and the State
of Utah was denied the benefit of the use of the funds from the time the
underlying taxes were due until they were actually paid by Petitioner.
APPLICABLE
LAW
The Tax Commission is granted the authority
to waive, reduce, or compromise penalties and interest upon a showing of
reasonable cause. (Utah Code Ann. '59-1-401(10).)
DECISION
AND ORDER
The Tax Commission finds sufficient cause
does not exist to waive the penalty of $$$$$ or the approximately $$$$$ in interest relating to Petitioner's
income tax for XXXXX.
DATED this 12 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
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. '63-46b-15.)
^^