97-0006

INCOME

Signed 6/30/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

:

Petitioner, ) DECISION

:

v. )

:

AUDITING DIVISION OF THE ) Appeal No. 97-0006

UTAH STATE TAX COMMISSION, :

) Account No. #####

:

Respondent. ) Audit Period(s): 1992

_____________________________________

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 adjudicative proceedings. A Status Conference was held on May 1, 1997. During the Status Conference, it was agreed by all parties to convert the matter to an Informal Hearing and to have the matter heard at that time to prevent the necessity of Petitioner returning for a separate hearing. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONER. Present and representing Respondent was Mr. Dan Engh from the Auditing Division.

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

FINDINGS

Petitioner did not timely file his 1992 income tax return, and was assessed a penalty of $$$$$ for late filing, and has also been assessed interest on the amount of tax due. Petitioner has requested that the penalty and the interest be waived.

Petitioner did not have a substantial reason for the return being late, but instead Aasks for mercy@ in waiving the penalty because he is a student and only works part time and does not have the income with which to pay the amount due.

The delinquency for 1992 was the first time Petitioner had been late on his return, but he also failed to timely file for each of the subsequent years.

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 associated with the income tax return for 1992. Petitioner=s request for waiver of penalty and interest is therefore denied. It is so ordered.

DATED this 30 day of JUNE, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

_____________________________

G. BLAINE DAVIS

Administrative Law Judge

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

DATED this 30 day of JUNE, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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