BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0045
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 and in behalf of the Tax Commission. XXXXX appeared representing himself. The petitioner presented evidence that the
tax became delinquent because of a divorce and a bankruptcy in the early part
of XXXXX. In addition, he had been
disallowed a deduction for expenses for child support. Attempts were made by the Petitioner to make
partial payments on the accounts. Those
partial payments were not accepted by a representative of the Collection
Division. Eventually all of the taxes were
paid after taking out a loan. There
remains penalty and interest due of approximately $$$$$. Petitioner requests that it be waived due to
his economic situation. He is now
repaying the amount of money borrowed to pay the taxes.
DECISION AND ORDER
Based
upon the foregoing the decision and order of the Utah State Tax Commission that
the Petitioner's request for waiver of the penalty and interest be denied.
DATED
this 22 day of May, 1987.
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