BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
XXXXX
:
Petitioner, :
:
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0126
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the formal rules
of administrative procedure Utah Code Ann. §63-46b-5 et seq. XXXXX was
present. James E. Harward, Presiding
Officer, conducted the matter for and in behalf of the Tax Commission.
FINDINGS OF FACT
1. From a period of XXXXX through XXXXX
Petitioner suffered from numerous health problems; including, but not limited
to, kidney failure, cataracts, dialysis, and cystic fibrosis of the liver.
2. Petitioner is still maintained on a certain
level of medication. Medication does provide side effects which affect vision,
mental stability, and other physical problems.
3. Petitioner was in fact late in the filing
and the payment of withholding taxes for XXXXX.
INCLUSIONS OF LAW
1. Petitioner is liable to the Commission for
the payment of tax required to be deducted and withheld from the employee. Utah Code Ann. §59-10-406(4).
2. The Petitioner is considered a taxpayer for
the purposes of imposing a penalty for nonfiling or nonpayment. Utah Code Ann. §59-10-406(4).
3. Penalty was properly and accurately assessed
against the Petitioner for failure to timely file and pay the returns.
4. The Tax Commission may waive, reduce, or
compromise any of the penalties or interest imposed by Utah Code after making a
record of its actions. Utah Code Ann. §59-1-401(7).
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the penalties heretofore set for the eight years commencing
XXXXX through XXXXX are hereby reduced to $$$$$. The Commission grants this reduction on the grounds and for the
reason of Petitioner's long period of medical disability. Therefore, it is the order of the Utah State
Tax Commission that the records be adjusted to reflect a $$$$$ penalty for the
eight years in question.
DATED
this 29 day of September, 1988.
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