95-1650
Income
Signed 2/7/96
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 95-1650
:
COLLECTIONS
DIVISION OF THE : Serial No. XXXXX
STATE TAX COMMISSION, :
STATE OF UTAH, :
Respondent. : Tax Type: Income
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Status Conference, and
pursuant to discussions between the parties, it was stipulated that the Status
Conference could be converted to an Initial Hearing to be held pursuant to the
provisions of Utah Code Ann. §59-1-502.5, on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter for
and on behalf of the Commission.
Present on the telephone and representing Petitioner were XXXXX and her
husband, XXXXX. Present and representing
Respondent were XXXXX, Assistant Attorney General, together with XXXXX from the
Collections Division.
Respondent
made an assessment of tax, penalty and interest against Petitioner for failure
to file an income tax return for XXXXX, XXXXX, XXXXX, XXXXX, XXXXX, XXXXX, and
XXXXX. The assessment of Respondent was
based upon an assessment made by the Internal Revenue Service and an RAR
received from the Internal Revenue Service.
The basis for the assessment by the Internal Revenue Service is unknown.
Petitioner
filed an affidavit in which she denied she has worked outside the home and
claimed that there are no W-2 or 1099 forms showing income for those
years. Instead, she acknowledges having
filed some "statement" with the Internal Revenue Service for the
years XXXXX through XXXXX. She further
claimed that the filing of a form TC-40 cannot be compelled, and "to do so
is to "compel a contract", and act forbidden also by fundamental
native law." Petitioner further
claims that she has been denied her constitutional rights, and that she is
under a vow of poverty as a tenant of her religious belief, so that all of her
worldly possessions are dedicated to God and the instrumentality of the church
of which she is a member.
Respondent
had imposed the tax, together with a 10% failure to file penalty and a 50%
penalty for intent to evade the tax.
Petitioner
has the burden of proof to establish that the assessment made against her by
Respondent should be set aside and is not proper. Petitioner has failed to meet that burden of proof.
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 that the assessment made by Respondent against
Petitioner should be sustained, and that the Petition for Redetermination filed
by Petitioner herein should be denied.
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 7th 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
^^