96-0948

CENTRALLY ASSESSED

SIGNED 11/29/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, ) ORDER

:

v. ) Appeal No. 96-0948

:

PROPERTY TAX DIVISION OF THE )

UTAH STATE TAX COMMISSION, :

)

Respondent. : Tax Type: Centrally Assessed

_____________________________________

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 MMDDYY. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner were XXXXX. Present and representing Respondent was XXXXX, Assistant Attorney General.

This matter involves a 10% penalty imposed for late filing for the 19YY assessment year. The penalty is in an amount of approximately $$$$$. The annual return was due MMDDYY, and was filed on MMDDYY. Petitioner contacted the Division before the deadline to indicate, according to Petitioner, that more time was needed to obtain the information and that he could have it in prior to MMDDYY. Respondent=s position was that the conversation was not understood as an extension request. Respondent further indicates that requests are usually done in writing. XXXXX, of the Division, indicated that had he understood the conversation to be a request for extension, he would most likely have granted it and requested that it be confirmed in writing by submitting a fax or some follow-up written documentation by Petitioner.

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 been shown to waive the penalty assessed for the 19YY assessment 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 29th day of November, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner