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