BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0210
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX James E. Harward, Hearing Officer, heard the
matter for the Utah State Tax Commission.
XXXXX, CPA, represented the Petitioner.
Petitioner,
XXXXX, presented evidence that during XXXXX Petitioner became ill with a high
level of carbon monoxide poisoning from gases introduced into his work shop
from a water heater in the vent behind his pottery wheel. Prior to that time, Petitioner took care of
his own finances. At the time of his
illness, his financial affairs were taken over by his wife who eventually took
all of the income tax return information to a XXXXX who prepared the returns
and filed them in June, XXXXX.
Based
on these facts, the Petitioners request that the Tax Commission waive the
penalty and interest associated with the late filing of the tax returns for the
tax years XXXXX, XXXXX and XXXXX.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty and interest assessment be sustained.
DATED
this 12 day of November, 1985.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis *