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
^^