BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDING OF FACTS,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0033
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Formal Hearing on
XXXXX. Prior to the hearing, the Hearing
Officer was notified that the Petitioner would not be present at the hearing
and that a decision should be made strictly on the evidence in the file. Therefore, based upon that evidence, the Tax
Commission makes its
FINDINGS OF FACTS
1.
Petitioner is XXXXX years old.
2.
Petitioner owed $$$$$ for the XXXXX tax year.
No penalty was charged and interest has accumulated to the sum of $$$$$.
3.
Petitioner was unaware that he had to claim income from his savings account.
4.
In XXXXX, Petitioner was notified of the deficiency.
5.
Petitioner is presently physically disabled and receives only a small
disability income. Petitioner is in and
out of the hospital at the XXXXX in XXXXX or is confined to his residence due
to his health problems.
CONCLUSIONS OF LAW
1.
The Tax Commission shall assess interest on underpayment, on income tax which
is not paid on or before the last day prescribed in the act for payment. Utah Code Ann. 59-14A-87.
2.
The Taxpayer's assertion that waiting until XXXXX to notify the Petitioner of
his tax delinquency is not sufficient grounds for waiver of the interest.
FINAL DECISION AND ORDER
Therefore,
it is the final decision and order of the Utah State Tax Commission that the
petition be denied and the interest be affirmed.
DATED
this 11 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen G.
Blaine Davis
Chairman Commissioner
Joe B.
Pacheco Roger
O. Tew
Commissioner Commissioner