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