95-1756
Income
Signed 2/29/96
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, : ORDER
:
v. : Appeal No. 95-1756
:
COLLECTION
DIVISION OF THE : Account Nos. See Attached
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 of the Collection Division.
This
appeal involves a request for waiver of penalty and interest for the XXXXX
income tax year for five children in the XXXXX family. Late filing and late payment penalties of
$$$$$ have been imposed on each account with interest accruing in the amount of
approximately $$$$$. Review of the
record indicates that one of the
accounts has already been waived by the Collection Division based on the
circumstance that the parties were out of the country and unable to obtain
records to file in a timely fashion.
Based on the fact that the circumstances are identical for the remaining
four accounts, Respondent has recommended that the penalty be waived in all
instances. Waiving the penalties would
leave a $$$$$ lien fee on each account and 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
The
Commission has reviewed the matter and the recommendation of the Division. Based upon the information presented at the
hearing, the Commission finds sufficient cause has been shown to waive the
penalties, leaving the lien fee and the interest 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
^^