97-0150
INCOME
Signed 5/1/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION DIVISION
OF THE ) Appeal
No. 97-0150
UTAH STATE TAX
COMMISSION, :
) Account No. #####
:
Respondent. ) Tax
Type: Income Tax
_____________________________________
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 hearing was held on
April 16, 1997. Gail S. Reich,
Administrative Law Judge, heard the matter for and on behalf of the
Commission. Present and representing
Petitioner was PETITIONER. Present and
representing Respondent were Vickie Christoffersen and Laurie Allred of the
Collection Division.
Based upon the
evidence in the file and presented at the hearing, the undersigned makes the
following:
FINDINGS
This appeal
involves late payment and late filing penalties in the amount of $$$$$ imposed
for the 1993 income tax year.
Approximately $$$$$ of interest has accrued. Based on the fact that this constitutes first time delinquency
for the Petitioner, the Division has recommended waiver of the penalties, but
not the interest, since the Petitioner and not Respondent had the benefit of
the funds during the interim 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
It is hereby
determined that sufficient cause does exist to waive the penalties but not the
interest associated with the above referenced period.
DATED this 1 day of
MAY, 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 1 day of
MAY, 1997.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Alice Shearer
Commissioner Commissioner
^^