95-1847

Income

Signed 2/29/96

BEFORE THE UTAH STATE TAX COMMISSION

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XXXXX,

Petitioner, : INFORMAL DECISION

)

v. : Appeal No. 95-1847

)

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, )

Respondent. : Tax Type: Income

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. As provided for by Utah Code Ann. '63-46b-5, this decision is being based solely upon the documentary evidence of record contained in the Tax Commission's file.

FINDINGS

This appeal involves the XXXXX income tax year. A notice of corrected return was sent to Petitioner showing additional tax due of $$$$$. The notice indicated the tax was due on XXXXX. The additional tax was not paid until XXXXX. Based on the late payment of the additional tax due, a $$$$$ late payment penalty was imposed.

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 Tax Commission finds sufficient cause does not exist to waive the penalty associated with the XXXXX income tax. It is so ordered.

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

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. '63-46b-13 et. seq.)

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