95-0398
Income Tax
Signed
9/12/95
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
XXXXX, )
:
Petitioner, ) ORDER
:
v. ) Appeal No. 95-0398
:
COLLECTIONS DIVISION OF THE )
STATE TAX COMMISSION, :
STATE OF UTAH, )
Respondent. : Tax Type:
Penalty & Interest
_____________________________________
STATEMENT
OF CASE
This matter came before the Utah State Tax
Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5, on XXXXX. Gail 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 Collections Division.
This matter involves a late payment and late
filing penalty of $$$$$ imposed for the XXXXX and XXXXX income tax years. Petitioner is requesting a waiver of penalty
only. Petitioner's representative has
indicated that Petitioner suffered from deteriorating mental condition which
resulted in the appointment of guardianship.
Based upon the circumstances, Respondent has
recommended that the penalty of $$$$$ be waived.
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(10).)
DECISION AND ORDER
Based upon the information presented at the
hearing, and the records of the Tax Commission, the Commission finds sufficient
cause has been shown to waive the penalty assessed for the XXXXX and 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 12th 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
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