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
^^