95-1496
Income
Signed 2/29/96
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, : ORDER
:
v. : Appeal No. 95-1496
:
COLLECTION DIVISION
OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Income
_____________________________________
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. Present and representing Respondent was
XXXXX.
This
appeal involves the XXXXX income tax year.
The return was filed timely but amended on XXXXX. Interest has accrued in the amount of
approximately $$$$$. Respondent
indicated that no penalties have been imposed yet but are to be imposed for the
period in issue. Petitioner’s
representative explained that Petitioner’s husband was murdered during the
relevant period and documentation was not available to Petitioner to file an
accurate return for XXXXX. Petitioner’s
condition subsequent to her husband’s death did not allow her to rationally
respond to her obligations. Based on
the circumstances, Respondent has recommended that any penalties imposed be
waived. Respondent further explained to
Petitioner’s representative that an Offer In Compromise process is available regarding
the interest, since Petitioner’s representative indicated that financial
hardship was a factor in paying off the interest. It was explained to Petitioner’s representative that the Offer In
Compromise process is available to Petitioner separate and apart from the
outcome of this appeal.
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 any
penalty imposed for the period in issue but not the interest assessed for the
period in issue.
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 29 day of February, 1996.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^