86-0042 - Income

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.