95-1658
Income
Signed 2/29/96
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioners, : ORDER
:
v. : Appeal No. 95-1658
:
COLLECTIONS
DIVISION OF THE : Account 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 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 was XXXXX. Present and representing Respondent was XXXXX.
This
appeal involves a request for waiver of penalty and interest for the XXXXX
income tax year. Late payment penalty
of $$$$$ was imposed and interest has accrued in the approximate amount of
$$$$$.
Petitioner
filed on time and expected the check to clear earlier than it did. The check went through on XXXXX, and at that
time there was a lack of funds to cover the check. Numerous attempts on the part of Petitioner to remedy the problem
were apparently thwarted by mis-communications. As a result, the Collections Division has reduced the interest
from approximately $$$$$ to the current amount showing of $$$$$, to accommodate
for the prolonged period in resolving the matter.
The
delay in resolving this matter, however, does not affect the initial imposition
of the late payment penalty for failure of the check to clear when initially
processed. The remaining interest
represents the fact that Petitioner and not the Commission had the benefit of
the funds during the period of resolution and prior to actual payment to the
Commission.
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
Commission has reviewed the entire matter and considered the positions of both
the Petitioner and the Respondent.
Based
upon the information presented at the hearing, and the records of the Tax
Commission, the Commission finds sufficient cause has not been shown to waive the
penalties or reduce the interest any further 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 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
^^