97-0717
INCOME
Signed 11/10/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, )
:
Petitioners, ) DECISION
:
v. )
:
COLLECTION DIVISION
OF THE ) Appeal
No. 97-0717
UTAH STATE TAX
COMMISSION, :
STATE OF UTAH, ) Account
No. #####
:
Respondent. ) Tax
Type: Income Tax
_____________________________________
IMPORTANT NOTICE: On October 7, 1997 the Utah Supreme Court, in Evans
and Sutherland Computer Corp v. Utah State Tax Commission,
invalidated the informal adjudicative process by disallowing trial de novo to the
District Court. Therefore, your appeal
is now being processed as a formal adjudicative proceeding. Under this process, you are entitled to an
additional right. Utah Law allows for
an Initial Hearing before the matter is heard on the record in a formal
proceeding. Therefore, the hearing held
in this matter will constitute the Initial Hearing. Please note in the body of the decision your right to, and the
method of request for, a formal hearing.
STATEMENT OF CASE
This matter came
before the Utah State Tax Commission pursuant to the provisions of Utah Code
Ann. '59-1-502.5 An Initial Hearing was held on September 16,
1997. G. Blaine Davis, Administrative
Law Judge, heard the matter for and on behalf of the Commission. Present on the telephone and representing
Petitioners were PETITIONERS REP. and PETITIONERS REP.. Present and representing Respondent was Ms.
Vickie Christofferson, from the Collection Division.
Based upon the
evidence in the file and presented at the hearing, the Commission makes its:
FINDINGS
Tax returns for
four of the children of Petitioner were filed late and without an
extension. Accordingly, an extension
penalty was imposed upon each of the returns, together with a late payment
penalty for failing to pay the return when the notice was sent, together with
interest at the statutory rate.
Petitioner
requested a waiver of the penalties and interest, but the waiver request was
denied. Petitioner requests such waiver
here.
Petitioner did not
present any reasonable cause for the late filing of the returns without an
appropriate extension.
Petitioner also has
similar penalties for a prior year on the same returns.
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 or interest
associated with the income tax returns for 1995. It is so ordered.
This Decision does
not limit a party's right to a Formal Hearing.
Any party to this case may file 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, UT 84134
DATED this 10 day
of NOVEMBER, 1997.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^