BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
:
)
Petitioner, :
) DECISION
OF
v. : INFORMAL HEARING
)
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, ) Appeal No. 85-0239
: and
85-0240
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held before the Utah State Tax Commission on XXXXX, and
XXXXX. Presiding for and in behalf of
the Utah State Tax Commission was XXXXX, Hearing Officer. XXXXX represented the Petitioner.
Petitioner
suffered from mental illness from approximately XXXXX until XXXXX, when he
attempted suicide. During his illness,
he was unable to rationally deal with his business affairs or meet his
financial obligations. Tax liabilities
accrued and XXXXX failed to file some tax returns. After the Petitioner's hospitalization during the winter and
early spring of XXXXX, he received professional help in rehabilitating his
personal and family life, rebuilding his business and paying his obligations. In XXXXX or XXXXX, Petitioner requested a
waiver of the penalties assessed on his individual income and sales and use tax
obligations. He indicated that he could
orderly retire his obligations including all of his taxes and interest,
however, because he did not have the equity in his home to pay all of the
obligations including the penalties, he requested the penalty waiver.
By
letter dated XXXXX, to XXXXX, Attorney for the Petitioner, XXXXX, a Compliance
Agent with the State Tax Commission, indicated that the State Tax Commission
had agreed to release all liens against XXXXX in exchange for a check for a
certain amount which represented XXXXX's bill to the state for taxes plus
interest. The Petitioner thereafter
paid an amount representing his tax bill plus all of the interest that had
accrued to that time.
DECISION AND ORDER
Based
upon the reliance of the Petitioner on the letter from XXXXX, the Commission is
pursuaded to waive the penalty plus any interest that may have accrued as a
result of the imposition of the penalty.
DATED
this 6th day of May, 1986.