94-1581

Income Tax

Signed 5/2/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1581

:

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. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX, CPA. Present and representing Respondent was XXXXX of the Collection Division.

Petitioner is bringing this appeal for waiver of penalties and interest for the XXXXX, XXXXX, and XXXXX tax years. Upon discussion between the parties there was considerable confusion over the accounts for the years in question. The account shows corrections as well as amended returns by Petitioner in XXXXX. The records which the parties brought to the hearing were inadequate to establish an accurate factual rendition of the account, thus, preventing us from reaching the legal issues involved.

Accordingly the parties are hereby ordered to exchange proposed findings of fact regarding the account for the relevant years within fifteen days of the date of this Order. Additionally, the parties are ordered to submit to the Appeals Unit of the Tax Commission within the thirty days of the date of this Order, a joint statement of stipulated facts. At that time, each party is required to also submit to the Appeals Unit of the Tax Commission a brief statement of any legal issues and the requisite statutory support necessary for resolution of this matter.

Upon receipt of the requested documentation, and in the absence of resolution between the parties, another hearing will be scheduled.

DATED this 2 day of May, 1995.

___________________________

Gail S. Reich

Administrative Law Judge

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