87-1304 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX                                                                                  )           FINDINGS OF FACT,

v.                                                                                 :           CONCLUSIONS OF LAW

COLLECTION DIVISION OF THE                          :           AND FINAL DECISION

            UTAH STATE TAX COMMISSION,            :           Account Nos. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Utah Administrative Procedures Act for a formal hearing on XXXXX before Joseph G. Linford, Presiding Officer.  The Petitioner was present at the hearing.  No one representing the Respondent appeared.  After reviewing the evidence and arguments of the parties in the record and the recommendation of the presiding officer, the Tax Commission hereby makes its:

FINDINGS OF FACT

            1. The tax in question is individual income tax.

            2. The periods in question are the tax years XXXXX.

            3. During the years in question, the Petitioner's late husband, XXXXX, was seriously ill with alcoholism.  He was therefore not able to hold a job and what income was generated to the family was either spent by him supporting his habit or in the treatment of the illness.  XXXXXn eventually died of alcoholism in XXXXX.  Petitioner asserts that this serious illness of her husband prevented the timely payment of income taxes for the years in question.

            4. By letter dated XXXXX, the penalty amount was waived, and the interest amount is still outstanding.  Petitioner now requests a waiver of that interest amount.

CONCLUSIONS OF LAW

            1. Utah Code Ann.59-1-401 and59-1-402 provide that penalties and interest shall be assessed for the late payment and filing of taxes.

            2. Utah Code Ann.59-1-401(8) provides that the Commission may, upon reasonable cause shown, waive or reduce the penalties and interest assessed under the above statutes.

            3. Such reasonable cause has been shown in this case.  The serious illness of Petitioner's husband was such a circumstance that was beyond Petitioner's control as to make Petitioner unable to pay her income taxes for the family in a timely manner.  Petitioner has since paid all of the back taxes.

DECISION AND ORDER

            Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that Petitioner's request for waiver of interest is granted.

            DATED this 4 day of April, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner