96-2142

Income

Signed 12/23/96

BEFORE THE UTAH STATE TAX COMMISSION

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PETITIONER, :

:

Petitioner, : INFORMAL DECISION

:

v. : Appeal No. 96-2142

:

AUDITING DIVISION OF THE : Account No. #####

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Income

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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. As provided for by Utah Code Ann. §63-46b-5, this decision is being based solely upon the documentary evidence or record contained in the Tax Commission's file.

FINDINGS

This matter involves the 19YY income tax period. A $$$$$ penalty and approximately $$$$$ of interest was imposed for Petitioner’s failure to file an amended return within ninety (90) days of an adjustment at the federal level. According to Utah Code Annotated §59-10-536(5)(a), the responsibility is on the taxpayer to file an amended return within ninety (90) days of an action by the federal government which resulted in an amended federal return. It is Petitioner’s responsibility to file an amended state return to conform with the changes of the federal return within that ninety (90) day period.

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 finds sufficient cause does not exist to waive the penalty or interest associated with the 1991 income tax year. It is so ordered.

DATED this 23rd day of December, 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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