96-2127

Signed 3/24/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, :

:

Petitioner, : INFORMAL DECISION

:

v. :

:

AUDITING DIVISION OF THE : Appeal No. 96-2127

UTAH STATE TAX COMMISSION, :

: Account No. #####

:

Respondent. : Audit Period: 1991

_____________________________________

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 January 15, 1997. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONERS REP.. Present and representing Respondent were Dan Engh and Frank Hales of the Auditing Division.

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

FINDINGS

1. This appeal involves the 1991 income tax return.

2. Petitioner had numerous jobs during that year and forgot to submit all W-2 forms at the time of filing federal returns. Subsequently an adjustment was made on the federal return. Petitioner failed, according to Utah law, to file an Amended Return within 90 days of the final adjustment at the federal level. As a result, the statutorily imposed penalty was placed on Petitioner’s account, in the amount of $$$$$ and approximately $$$$$ having accrued in interest. This is not the first time Petitioner’s account reflects a failure to file an amended return in a timely fashion.

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 has reviewed the matter and the position of both parties. It is found that sufficient cause has not been shown to waive the penalty or the interest imposed for the 1991 income tax year. It is so ordered.

DATED this 24 day of MARCH, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

_____________________________

GAIL S. REICH

ADMINISTRATIVE LAW JUDGE

The agency has reviewed this case and the undersigned concur in this decision.

DATED this 24 day of MARCH, 1997.

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.)

^^