96-1091

Income

Signed 9/25/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : INFORMAL DECISION

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 96-1091

UTAH STATE TAX COMMISSION, :

: Account No. XXXXX

:

Respondent. : Tax Type: Income

_____________________________________

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. An Informal Hearing was held on XXXXX. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by telephone was XXXXX. Present and representing Respondent was XXXXX and XXXXX of the Collections Division.

Based upon the evidence in the file and presented at the Informal Hearing, the Commission makes its:

FINDINGS

This appeal involves an $$$$$ late payment penalty imposed for the 19YY income tax, with approximately $$$$$ of interest having accrued. This amount has been paid and Petitioner is requesting a refund. The payment for the 19YY income tax year was completed on MMDDYY.

Petitioner indicated at the hearing that his wife had attempted to pay the amount in June 19YY. Upon making a trip to the Tax Commission, Petitioner represented that his wife had been told that no amount was showing as due on the account. However, the Tax Commission records show that telephone calls occurred between Petitioner and representatives of the Tax Commission in June indicating that the 19YY income tax liability had not posted yet on the account. The record shows that there were errors on the filings and that the Commission had requested input from the Petitioner to clear the matter in a timely fashion. Petitioner paid the 19YY income tax liability over a period from MMDDYY through MMDDYY.

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 position of both parties and has determined that the late payment penalty was property imposed. The Tax Commission finds sufficient cause does not exist to waive the penalty or interest associated with the MMDDYY income tax year. It is so ordered.

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

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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