87-0218 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            PETITIONER                                                  :           INFORMAL DECISION

v.                                                                                 :           APPEAL NO. 87-0218

                                                                                    :           ACCT. NO. XXXXX

COLLECTION DIVISION OF THE                          :

STATE TAX COMMISSION OF UTAH                   )

            RESPONDENT                                               :

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was held on XXXXX.  XXXXX, C.P.A., represented Petitioner.  XXXXX also appeared for Petitioner.  James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission.

            Petitioner requested a waiver of penalty and a partial waiver of interest on the late filings of income tax returns for the years XXXXX.  Petitioner testified that XXXXX was afflicted with a malignant brain tumor beginning in the mid to late XXXXX.  The tumor required surgical treatment and radiation and chemotherapy.  XXXXX condition required so much attention that Petitioner was not able to put together the information required for the tax returns.  As soon as XXXXX condition improved to the point where there was time for something other than his care, XXXXX began sorting and putting together the information for the preparation of their returns.

DECISION AND ORDER

            Based on the foregoing, it is  the Decision and Order of the Utah State Tax Commission to affirm the penalty and interest for the years XXXXX.

            DATED this 1 day of September, 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