BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : APPEAL NO. 88 1233
STATE TAX
COMMISSION OF UTAH, ) ACCT. NO. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a prehearing conference on
XXXXX. James E. Harward, presiding
officer, conducted the matter for and in behalf of the Tax Commission. The Petitioner was present. During the course of the hearing the
presiding officer converted the matter to a hearing and took evidence and
arguments in the matter. Based on the
foregoing, the Tax Commissioner makes its:
FINDINGS OF FACT
1. Tax years in question: XXXXX.
2. Type of tax involved: Income Tax.
3. During XXXXX, approximately the time the tax
returns were due for the XXXXX tax year, Petitioner was in the process of
obtaining a divorce from XXXXX.
4. The XXXXX took out bankruptcy and did not
accept or participate in any responsibility for payment of the tax.
5. As a result, the returns for XXXXX were not
timely filed through the inability of the exhusband to participate in the
filing and the payment of the tax.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority by the Utah Code Ann. §59-1-401(7)to waive,
reduce or abate penalties in its discretion.
DECISION AND ORDER
The
Tax Commission after reviewing the evidence and arguments and the circumstances
of the Petitioner finds sufficient grounds on which the waiver of the penalty
and interest can be granted. Thus, it
is ordered that the request of the Petitioner be granted and that penalties and
interests associated with the late filing and payment of XXXXX income tax be
hereby waived.
DATED
this 6 day of October, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner