95-0207
Signed 5/5/95
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 95-0207
:
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. Present and representing Respondent was
XXXXX of the Collection Division.
Petitioner
is requesting a waiver of penalty and interest imposed for the XXXXX income tax
year. The two penalties imposed totaled
$$$$$. Interest is approximately
XXXXX. Petitioner died during the
subject tax year and difficulty ensued in obtaining the necessary records. Based on the circumstances Respondent has
recommended the penalty be reduced by half to $$$$$.
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 been shown to reduce the penalty by
one half 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 5th 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
^^