96-2251
Signed 3/24/27
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioner, : ORDER
:
v. : Appeal No. 96-2251
:
AUDITING
DIVISION OF THE : Account No. #####
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, :
Respondent. : Audit Period: 1994
_____________________________________
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 March 5,
1997. Gail S. Reich, Administrative Law
Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by
telephone was PETITIONER. Present and
representing Respondent were Dan Engh and Frank Hales of the Auditing Division.
This
appeal involves the 1994 income tax year.
Petitioner originally did not file; upon subsequent filing for the year
in question, an audit was conducted that resulted in additional tax due. Petitioner claims he had made a payment but
there is no record of this payment and Petitioner is unable to verify it. The audit resulted in an additional $$$$$
being due. A late payment penalty of
$22 was imposed with interest having accrued in the amount of approximately
$$$$$. At this point the amounts have
been paid and Petitioner is requesting a refund. Respondent asserts that the assessment and the penalty and
interest were imposed properly accordingly to statute and no grounds exist for
waiver.
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 not been shown to refund
the penalties or interest assessed for the 1994 income tax 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 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
^^