BEFORE THE STATE TAX COMMISSION OF UTAH
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
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
Joe B. Pacheco Roger O. Tew