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