94-1543
Income Tax
Signed 3/23/95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 94-1543
:
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Income Tax
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Prehearing Conference on
XXXXX. G. Blaine Davis, Administrative
Law Judge, heard the matter for and on behalf of the Commission. Present and representing Respondent was
XXXXX from the Collection Division. The
Petitioner was not present, did not have anyone present representing them, and
did not phone the Appeals Division to leave word where they could be
called. However, XXXXX had their
residence phone number and an attempt was made to call them, but they could not
be reached.
The
matter was converted to a Settlement Conference and is being heard based upon
the evidence which is contained in the file.
The
petitioners apparently owned real property within the State of Utah, which was
sold during XXXXX. On XXXXX, the
petitioners received information relating to their costs on the land sale and
determined that a Utah income tax was required and would be due in only
XXXXX. They immediately wrote to the
State Tax Commission requesting a tax form, and spent $$$$$ to mail the request
by way of overnight mail, and indicated they hoped to get the tax form to file
by XXXXX. However, they did not receive
any response from the Tax Commission.
On
XXXXX, the petitioners again wrote to the Tax Commission requesting the correct
form, but again received no response.
On
XXXXX, the petitioners again wrote to the Tax Commission asking for the correct
form, but again received no response.
On
XXXXX, they wrote to one of the Commissioners asking for personal help in
obtaining the right form.
On
XXXXX, the petitioners received a letter written on XXXXX from XXXXX, problem
resolution specialist, in which she enclosed the correct form and apologized
for the delay and suggested that they send a letter with their tax return
requesting that the penalty be waived.
On
XXXXX, the day following the receipt of the tax return form, they mailed the
tax return together with a check paying the full amount of the tax as shown to
be due thereon, and further explaining the delay and requested that the penalty
and interest be waived.
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 assessed for the year XXXXX, but sufficient cause has not been shown
to waive the interest assessed for XXXXX because the petitioners had the use of
the funds during that time period.
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 23rd 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
^^