BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1571
UTAH STAlE TAX
COMMISSION, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty on
individual income tax account No. XXXXX for the tax years XXXXX. An informal hearing was held on XXXXX in the
offices of the Utah State Tax Commission.
David J. Angerhofer, Hearing Officer, heard the matter for the Tax
Commission. XXXXX represented herself.
Petitioner
stated that she and her husband were partners in a business from XXXXX. The business closed in XXXXX. In XXXXX they suffered a fire in a
110-year-old building which they owned.
The repairs were done by Petitioner's husband and lasted several years. Petitioner's husband maintained all records
for repairs. Petitioner's husband drank
heavily and Petitioner divorced her husband in XXXXX. He was eventually hospitalized in XXXXX. Since he had control of most of Petitioner's
financial records during the periods in question, Petitioner was unable to
timely file her returns. Petitioner stated
that she was a graduate student at the time.
FINDINGS
Based
on the fact that Petitioner had difficulty obtaining the records, the Tax
Commission finds sufficient cause to reduce the penalty to $$$$$. However, the Tax Commission does not abate
the penalty in its entirety since Petitioner did not attempt to explain the
situation to the Tax Commission during the periods of delinquency.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that Petitioner's request for waiver of penalty on individual income tax
account No. XXXXX for the tax years XXXXX be reduced to $$$$$. The Collection Division of the Utah State
Tax Commission is hereby ordered to adjust its records in accordance with this
decision.
DATED
this 3 day of August, 1988.
BY ORDER OF THE STATE TAX COMMISSION UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner