94-1620
Income
Signed 5/11/94
____________________________________
XXXXX
:
Petitioner, : ORDER
:
v. : Appeal No. 94-1620
:
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. Gail S. Reich, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX. Present and representing Respondent was
XXXXX of the Collection Division of the Utah State Tax Commission.
Petitioner
is requesting a waiver of penalty in the amount of $$$$$ imposed for the XXXXX
income tax year. Petitioner was granted
an extension until XXXXX, at which time
Petitioner filed but failed to pay.
Notices were sent XXXXX, XXXXX, and XXXXX. Payment was received XXXXX in the amount of $$$$$. XXXXX asserted that Petitioner is entitled
to waiver based on the death or serious illness criteria since XXXXX died
$$$$$. Respondent indicated that the
death or serious illness criteria was not met in the instant case since a
timely extension was filed XXXXX and payment was not due until XXXXX.
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(8).)
DECISION AND ORDER
Based
upon the information presented at the conference, and the records of the Tax
Commission, the Commission finds sufficient cause has not been shown to waive
the penalties and interest assessed for the XXXXX income tax year.
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 11 day of May, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^