96-2151

Income

Signed 12/26/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER :

:

Petitioner, : INFORMAL DECISION

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 96-2151

UTAH STATE TAX COMMISSION, :

: Account No. #####

:

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. An Informal Hearing was held on MMDDYY. 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 XXXXX and XXXXX.

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

FINDINGS

This appeal involves the 19YY income tax year. Additional $$$$$ of tax and $$$$$ of interest are in issue. Petitioner is requesting waiver of the tax and interest. No penalty was imposed. The reason the additional tax was assessed was due to confusion in the forms which, when followed, resulted in Petitioner enjoying a double deduction for exemptions. Additional tax assessed reflects correction of that error.

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 interest assessed since the problem resulted from Tax Commission error. However, since the additional tax is the appropriate tax due and owing, the Commission finds no grounds exist to waive the additional tax of $$$$$. 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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