86-0961 - Individual Income

 

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.

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