BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0042
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an Appeal to the Utah State Tax Commission from a Decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on Account No. XXXXX for the tax year XXXXX. An Informal Hearing was held on August 14, XXXXX in the offices
of the Utah State Tax Commission.
XXXXX, Hearing Officer, heard the matter for the Commission.
Petitioner
stated that he has muscular dystrophy and that it is difficult for him to
maintain steady employment. Petitioner
has been employed on an intermittent basis for the past six years. Petitioner stated that he was not avoiding
taxes, but that he had no income with which to pay taxes. Petitioner has filed
his returns each year in a timely fashion and has paid the interest and tax for
the tax year XXXXX. Petitioner requests
a waiver of the $$$$$ penalty on the $$$$$ tax liability.
DECISION AND ORDER
The
Utah State Tax Commission hereby sustains the penalty on Account No. XXXXX.
DATED this 3 day of September,
1986.