86-0473 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioners,                                                       )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0473

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX represented the Petitioners.

            Petitioner presented evidence that for the last part of XXXXX and the first part of XXXXX, he suffered from paralysis and had to have extensive back surgery.  Two major surgeries took place in a period of two months.  During this period of time, the Petitioner spent a vast majority of his time lying down.

DECISION AND ORDER

            Because of his medical problems, he was unable to perform business functions or prepare taxes.

DECISION AND ORDER

            Based on the foregoing and an investigation of the account that shows several errors, it is the Decision and Order of the Utah State Tax Commission that the penalty and interest of $$$$$ for the tax year XXXXX be waived; that the penalties and interest for the tax year XXXXX be sustained.

            DATED this 15 day of January, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT              

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner