96-0840
Income Tax
SIGNED 9/25/96
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
XXXXX, )
:
Petitioner, ) ORDER
:
v. ) Appeal No. XXXXX
:
AUDITING DIVISION OF THE ) Account
No. XXXXX
UTAH STATE TAX COMMISSION, :
)
Respondent. : Tax Type:
Income
_____________________________________
STATEMENT
OF CASE
This matter came before the Utah State Tax
Commission for a Status Conference but was therein stipulated to be converted
to an Initial Hearing at the request of Petitioner, such hearing to be held
pursuant to the provisions of Utah Code Ann. '59-1-502.5, on MMDDYY. G.
Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of
the Commission. Present and
representing Petitioner was XXXXX.
Present and representing Respondent were XXXXX and XXXXX from the
Auditing Division.
Petitioner=s income tax return was audited by the Internal Revenue Service, and an
additional amount of tax was imposed.
Petitioner=s
income tax return had been prepared by a tax preparer, whom Petitioner could
not get to represent her before the Internal Revenue Service. Petitioner was not aware that the change in
the federal return required the filing of an amended state return, because she
had relied upon the advice of a tax preparer who was no longer willing to
assist her.
On MMDDYY, Petitioner received a notice from
the State Tax Commission of the
proposed additional tax, together with the proposed penalty of
$$$$$. She immediately brought in a
check for the amount of the tax on the following day, and requested that the
penalty be waived.
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
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 interest assessed.
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 25th day of September, 1996.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Richard
B. McKeown
Chairman Commissioner
Joe B. Pacheco Alice Shearer
Commissioner Commissioner
^^