BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, : FINDINGS OF FACTS,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
:
COLLECTION DIVISION
OF THE : Appeal No. 86 0961
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for Formal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX and XXXXX were present.
Based upon the evidence presented at the hearing and the evidence
contained in the file, the Tax Commission makes its:
FINDINGS OF FACTS
1. For a period beginning in XXXXX through
XXXXX, Petitioner, XXXXX, suffered emotional and psychological distress.
2. During a period of XXXXX through XXXXX,
Petitioner suffered addiction to Valium and alcohol.
3. Petitioner, XXXXX, was under the care of
doctors for psychological, emotional, and mental addiction.
4. Petitioner suffered from physical problems
as well as emotional problems.
5. Petitioner did not file income tax returns
for the tax years XXXXX through XXXXX.
6. Insufficient evidence was presented to establish
that the failure to file was related to the emotional and physical problems.
7. Fraud penalties have previously been waived
by the Tax Commission.
CONCLUSIONS OF LAW
1. Penalty shall be assessed for failure to
file timely and pay tax by prescribed due dates unless "it is shown that
such failure is due to reasonable cause and not due to willful neglect. .
.". Utah Code Ann. §59-10-539.
DECISION AND FINAL ORDER
The
Tax Commission, after reviewing the facts, concludes that Petitioner has not
shown reasonable cause for failure to file the tax returns for the subject
years because of his physical and mental condition. Therefore, the Tax Commission affirms the penalties and the
interest. The account is now clear and
the Petitioners owe no more for the period in question.
DATED
this 8 day of January, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
NOTICE: It is hereby given that
you have 30 days from the date of mailing of this decision to appeal to the Tax
Court or the Supreme Court of the State of Utah.
^^