95-1655
Income Tax
____________________________________
XXXXX,
Petitioner, : ORDER
:
v. : Appeal No. 95-1655
:
COLLECTIONS
DIVISION OF THE : Account No. XXXXX
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. Gail S. Reich, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner by telephone was XXXXX. Present and representing Respondent was
XXXXX.
This
appeal involves late filing and late payment penalty for XXXXX, XXXXX and
XXXXX. The penalties total
approximately $$$$$ and the interest has accrued in the approximate amount of
$$$$$.
Petitioner
was an out of state student and was advised by the university office for
international students regarding tax obligations. Petitioner secured a letter indicating that he was advised that
no Social Security tax was required.
Respondent has indicated that it was reasonable for the Petitioner to
assume that this also indicated that no income tax was due. Based upon the circumstances, Respondent has
recommended that the penalties be waived.
Since Petitioner and not the Tax Commission had the benefit of the funds
until payment, there is no indication that there are any grounds for the waiver
of the interest.
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
Sufficient
cause has been shown to waive the penalties but not the interest assessed for
XXXXX, XXXXX and XXXXX income tax years.
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 17 day of April, 1996.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^