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