BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0045
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis