85-0130 - Income

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :           DECISION OF

v.                                                                                 )           INFORMAL HEARING

                                                                                    :

AUDITING DIVISION OF THE                                )

UTAH STATE TAX COMMISSION                         :           Appeal No. 85-0130

                                                                                    )           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission on XXXXX for an Informal Hearing.  James E. Harward, Hearing Officer and Joe B. Pacheco, Commissioner heard the matter for the Utah State Tax Commission.  Mr. XXXXX was present.

            The Petitioner has requested a waiver of the penalty and interest for delinquent income taxes for the years XXXXX through XXXXX.  The cause of the delinquency was due to fluctuations in the Petitioner's income, which made it difficult for Petitioner to pay his income tax.  In addition, subsequent periods of physical illness have compounded the delinquency problem.  The Petitioner further requests the waiver because of an additional recent illness which has impaired his ability to work.

DECISION AND ORDER

            Based upon the foregoing facts and the evidence presented at the hearing, it is the decision of the Utah State Tax Commission that penalty and interest presented due be sustained.  By this decision, the Tax Commission recognizes that the Petitioner was delinquent and the penalty and interest were properly assessed.

            DATED this 12 day of March, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Mark K. Buchi                                                             R. H. Hansen

Chairman                                                                      Commissioner

Roger O. Tew                                                              Joe B. Pacheco

Commissioner   Commis