95-1850
Income
Signed 4/11/96
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioners, : ORDER
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 95-1850
UTAH STATE TAX COMMISSION :
: Account
No. XXXXX
Respondent. : Tax Type: Income
_____________________________________
A
Status Conference was held in the above-entitled matter on XXXXX, G. Blaine
Davis, Administrative Law Judge, presiding.
Present and representing Petitioner was XXXXX. Present and representing Respondent were XXXXX and XXXXX from the
Auditing Division.
Based
upon discussion among the parties, it was agreed to convert the hearing to an
Initial Hearing and to thereafter issue an order based upon the representations
made at the hearing.
Petitioner
filed an amended XXXXX income tax return with the Internal Revenue Service to
include a W-2 form that had not previously been sent to him, which resulted in
additional federal and state income taxes.
When he filed the amended federal return, the agent for the Internal Revenue Service told him that he did
not need to file an amended return with the state of Utah, but that it would
instead send him a notice of the amount due.
Petitioner relied upon the statement from the Internal Revenue Service
agent and did not file an amended state return.
Approximately
a year later, the Utah State Tax Commission sent him a notice of additional
amounts due based upon his amended federal return, and imposed a penalty of
$$$$$ and interest at the statutory rate.
Petitioner herein is requesting that the penalty and interest be waived.
DECISION AND ORDER
Based
upon the information presented at the Initial Hearing and the records of the
Tax Commission, the Commission finds
sufficient cause has been shown to waive the penalty, but that
sufficient cause has not been shown to waive the interest assessed on the
amended return. Accordingly, the
penalty is hereby waived, but the interest is not waived.
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
Attention: 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 11 day of April, 1996.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson, Chairman Roger
O. Tew
Commissioner Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^