BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1571
UTAH STAlE TAX COMMISSION, ) Acct. No. XXXXX
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.
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
Joe B. Pacheco G. Blaine Davis