98-0090
Income Tax
Signed 5/1/98
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioners, : ORDER
:
v. : Appeal No. 98-0090
:
COLLECTION
DIVISION OF THE : Account No. #####
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, :
:
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 25,
1998, Gail S. Reich, Administrative Law Judge, heard the matter for and on
behalf of the Commission. Present and
representing Petitioner was NAME.
Present and representing Respondent were Ms. Laurie Allred and Ms.
Vickie Christoffersen, of the Collection Division.
This
appeal involves the 1996 income tax year.
Penalties were imposed. A 2%
extension penalty in the amount of $$$$$ and a late payment penalty in the
amount of $$$$$ were imposed.
Petitioner indicated that the money was timely paid but apparently got
lost in the mail. Petitioner was able
to show evidence of the original check, the subsequent stop payment and that
sufficient funds were available at the time the original check was made
out. Based on the evidence submitted,
the Respondent recommended that the penalties be waived. No justification exists to waive the
interest since the interest merely represents the fact that the Petitioner and
not the Tax Commission had the benefit of the funds during the interim period.
APPLICABLE LAW
The
Tax Commission is required to oversee the just administration of property taxes
to ensure that property is valued for tax purposes according to fair market
value. (Utah Code Ann. §59-1-210(7).)
Petitioners
have the burden of proof to establish that the market value of the subject
property is other than that as determined by Respondent.
DECISION AND ORDER
After
a thorough review of the entire matter, it has been determined that sufficient
cause does exist to justify waiver of the penalties but not the interest
imposed for the period in issue. 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, Utah 84134
Failure
to request a Formal Hearing will preclude any further appeal rights in this
matter.
DATED
this 1 day of May, 1998.
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, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^