95-1129

Income Tax
Signed 10/12/95

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 95-1129

:

COLLECTION DIVISION : Account No. XXXXX

OF THE UTAH STATE :

TAX COMMISSION, :

Respondent. : Tax Type: Income Tax

_____________________________________

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. Petitioner, however, has requested that the matter be decided on the record, with attention to the letter submitted dated XXXXX.

This Appeal concerns penalty and interest imposed for late filing and late payment of XXXXX income taxes. The penalty is $$$$$ and the interest is approximately $$$$$. The letter submitted by Petitioner indicates serious illness as the cause for the late filing. Respondent has recommended that the circumstances justify waiver of penalty based on serious illness. There is no recommendation to waive interest, since Petitioner, and not the Tax Commission, enjoyed the benefit of the funds until paid.

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 record in the instant case, the Commission finds sufficient cause has been shown to waive the penalties but not the 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 12 day of October, 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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