95-1160

Income

Signed 12/13/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, ) INFORMAL DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 95-1160

UTAH STATE TAX COMMISSION, :

) Account No. XXXXX

:

Respondent. ) Tax Type: Income

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. An Informal Hearing was held 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 were XXXXX and XXXXX.

Based upon the evidence in the file and presented at the Informal Hearing, the Commission makes its:

FINDINGS

This matter involves $$$$$ of penalty and $$$$$ of interest imposed for late filing and late payment in conjunction with the XXXXX income. Petitioner filed on XXXXX, and paid on XXXXX. Petitioner indicated that she suffered chronic fatigue syndrome, was burdened with the care of ailing family members, and was undergoing financial hardship. Recognizing Petitioner=s situation, Respondent nonetheless explained that the circumstances did not rise to the level of reasonable cause relied on by the Commission to waive penalty and interest.

Since Petitioner=s situation contains financial hardship, the opportunity for Offer In Compromise was explained to the Petitioner as an avenue to pursue, separate and apart from the appeal. It was explained to Petitioner that, under that process, financial hardship is given strong consideration.

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

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with income tax for XXXXX. It is so ordered.

DATED this 13th day of December, 1995.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. '63-46b-13 et. seq.)

^^