95-0133

Income Tax

Signed 9/6/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, : FINDINGS OF FACT,

) CONCLUSIONS OF LAW,

v. : AND FINAL DECISION

)

COLLECTION DIVISION OF THE : Appeal No. 95-0133

UTAH STATE TAX COMMISSION, )

Respondent. : Account No. XXXXX

) Tax Type: Penalty & Interest

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing the Petitioner by telephone was XXXXX. Present and representing the Respondent was XXXXX.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is income tax.

2. The period in question is XXXXX and XXXXX.

3. A Penalty of $$$$$ and a penalty of $$$$$ was imposed for XXXXX and XXXXX respectively. Interest has accrued for the XXXXX year for in the amount of $$$$$ and for the XXXXX year $$$$$. Petitioner has asserted that he moved out of Utah in XXXXX. Upon moving again, this time to XXXXX, the Tax Commission was able to locate Petitioner. The tax liability was paid off in XXXXX. The records show that numerous notices were sent to Petitioner while still living in Utah. Petitioner has indicated that even while living in Utah he moved frequently. However, Petitioner did not keep the Commission apprised of his current address. Petitioner has indicated that he may have received some but not all of the Notices that were delivered in Utah.

Petitioner has further asserted the financial hardship which has resulted in non-payment. Petitioner was apprised of the offer in compromise process which can be pursued separate and apart from, and despite the outcome of, this appeal.

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).)

CONCLUSIONS OF LAW

The factual situation in this case does not present reasonable cause to waive the penalty or interest decision.

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that sufficient cause not been shown which would justify a waiver of the penalty or interest associated with the XXXXX or XXXXX tax year.

DATED this 6th day of September, 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 R861-1-5A(P) and Utah Code Ann. ''59-1-601(1), 63-46b-13(1), 63-46-14(3)(a).)

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