95-0675
Income
____________________________________
PETITIONER, :
:
Petitioner, : ORDER
:
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 95-0675
UTAH STATE TAX COMMISSION, :
: Account
No. #####
:
Respondent. : Tax Type: Income
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a petition which was
entitled Petition for Rehearing by Petitioner, but which the Commission deems
to be a Petition for Reconsideration under its rules. Said petition from PETITIONER was dated May 8, 1996, and received
at the Commission on May 10, 1996. The
matter also came before the Commission on a Petition for Reconsideration filed
by Respondent on April 22, 1996. Both
petitions were filed as a result of the
Commission’s final decision dated April 11, 1996.
The
petition of Petitioner alleges that the final decision on the Commission is not
consistent with the law. The Commission
disagrees with Petitioner’s interpretation of the law, and finds his Petition
for Rehearing, i.e., Petition for Reconsideration to be without merit.
Respondent
has requested that the Commission modify its final decision to show that the
tax type is income tax, rather than penalty and interest and to also clarify
paragraph 16 of the findings of fact and conclusions of law to more completely
and accurately set forth the burden of proof issue relating to the 50% Intent
to Evade penalty.
APPLICABLE LAW
Utah
Administrative Rule R861-1-5A(P) provides that a Petition for Reconsideration
“will allege as grounds for reconsideration either a mistake in law or fact, or
the discovery of new evidence.” Under
this rule, the Tax Commission may exercise its discretion in granting or denying
a Petition for Reconsideration.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petition for Reconsideration filed by Petitioner is hereby
denied. It is further the decision
and order of the Utah State Tax Commission that the Petition for
Reconsideration filed by Respondent is hereby granted, and the Findings of
Fact, Conclusions of Law, and Final Decision entered by the Commission on April
11, 1996, are hereby modified to the following extent:
1. The Order should have reflected that the tax
type was income tax rather than penalty and interest.
2. Paragraph 16 of the Findings of Fact are
hereby amended to read as follows:
The
Commission finds that the Petitioner has failed to sustain his burden of proof
to establish that the penalties were not duly and properly imposed. The Commission therefore finds that both the
late filing penalty and the 50% penalty for intent to evade the tax are
appropriate and were properly imposed by Respondent.
It
is so ordered.
DATED
this 11 day of APRIL, 1996.
BY ORDER OF THE UTAH STATE TAX COMMISSION
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^