97-0154

INCOME

Signed 6/23/97

 

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

 

PETITIONER, )

:

Petitioner, ) DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 97-0154

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. 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 penalty and interest as a result of late payment of 1985 income tax. Petitioner timely filed and received a refund. However, an audit indicated that additional tax was due. Upon notification of the additional tax, Petitioner did not pay but rather took ##### years for the amount to be paid by way of applying subsequent refunds. It therefore took eight years to resolve this matter.

 


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

After review of the entire matter and the position of both parties, the Commissioner has determined that there is insufficient cause to waive either the penalty or interest associated with the 1985 income tax year. It is so ordered.

DATED this 23 day of JUNE, 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 23 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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