94-1589

Income

Signed 2/27/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1589

:

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Income

_____________________________________

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 the Petitioner were XXXXX. Present and representing Respondent was XXXXX.

Petitioner appealed the Collection Division's denial of his waiver request for the penalties assessed for the late payment of income taxes for the year ending XXXXX. The underlying amount of the tax owed was $$$$$. The penalty assessed was $$$$$ and the interest assessed was $$$$$. The Petitioner did not appeal the interest assessment.

Petitioner stated that he had timely filed his taxes since XXXXX. Petitioner had mailed his income tax return for the XXXXX tax year a XXXXX and thought he had included the payment for the taxes owed. He was not notified until XXXXX that he had not included the payment with the income tax form. He immediately sent in payment of the tax and interest.

Petitioner explained that there were several circumstances that occurred which prevented him from realizing that he had not paid the tax owed. In XXXXX for XXXXX. For about XXXXX XXXXX, but after that time Petitioner, who is XXXXX, had to provide the XXXXX. In order to XXXXX Petitioner had to XXXXX from its XXXXX. All these circumstances were occurring at the time the XXXXX tax return was filed. Further, Petitioner was expecting a refund from the federal government. Petitioner provided documentation from the XXXXX.

At the Settlement Conference, after listening to the information provided by Petitioner, Respondent stated that he recommended waiving the penalty because he felt that Petitioner had shown reasonable cause.

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 of $$$$$ assessed for the tax year ending 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 8413

Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.

DATED this 27th day of February, 1995.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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