98-0038
Income Tax
Signed 4/15/98
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioners, : DECISION
:
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 98-0038
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, : Account No. #####
:
Respondent. : Tax Type: Income Tax
_____________________________________
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 March 26, 1998. G.
Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of
the Commission. Present and
representing Petitioner was PETITIONERS REP..
Present and representing Respondent were Ms. Laurie Allred and Vickie
Christoffersen, from the Collection Division.
Based
upon the evidence in the file and presented at the hearing, the Commission
makes its:
FINDINGS
Petitioner
claims that they filed their 1996 individual income tax return timely and
enclosed therewith a check. When
notified that the Tax Commission had not received the return or the check,
Petitioner immediately provided a copy of the return, and a copy of the check
register indicating that the check had been written, and made a stop payment
order at their bank, and paid the fee thereon.
Based upon the providing of the check register and the stop payment
order, Respondent now recommends that the penalty be waived.
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 exist to waive the penalty
associated with the 1996 income tax return of Petitioners. Sufficient cause has not been shown to waive
the interest associated therewith. 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
Failure
to request a Formal Hearing will preclude any further appeal rights in this
matter.
DATED
this 15 day of April, 1998.
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 15 day of April, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^