88-1233 - Income

 

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