BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0210
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis *