BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal
No. 88-2536
:
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on the XXXXX.
James E. Harward, Presiding Officer, heard the matter for and in behalf
of the Tax Commission. XXXXX appeared
representing the Petitioners. XXXXX
appeared representing the Respondent.
Based
on the evidence and arguments presented at the hearing and the recommendation
of the Hearing Officer, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is the illegal drug
stamp tax.
2. The period in question is XXXXX.
3. The Petitioner did not contest the
assessment. The Petitioner has
requested leniency in consideration of the circumstances which govern the
ability to pay his assessment.
4. The Petitioner, XXXXX, is presently
incarcerated in jail and on a work release program. He is released in the morning and must return at night. He is presently earning $$$$$
bi-weekly. The Petitioners have XXXXX
children ages XXXXX. The Petitioners
have no checking or savings account.
The Petitioner, XXXXX, has a XXXXX grade education and is a XXXXX by
trade.
5. The Petitioner, XXXXX, works for XXXXX for
$$$$$ an hour and XXXXX is attempting to keep a small store open but receives
no wages from that. XXXXX has a XXXXX
grade education with no trade or skills.
6. The Petitioners' automobiles and cash were
seized by the State in the drug raid.
CONCLUSIONS OF LAW
1. The tax assessment was properly calculated
and computed according to Utah Code Ann. §§59-19-103 and59-19-106.
2. The Commission has jurisdiction to
redetermine the entire amount of the deficiency and of all amounts
assessed. (Utah Code Ann.
§59-1-702(3).)
DECISION AND ORDER
The
Petitioners have admitted to not having stamps on the illegal drugs in their
possession. They have requested,
however, that in light of their financial circumstances the assessment of $$$$$
be abated on the grounds that they barely have enough money to survive let
alone pay any outstanding tax responsibility.
The
tax and penalty were properly assessed according to statute. Now, because of fines, penalties, and
confiscation of their property as a result of their activity in illegal drugs,
the Petitioners seek some mitigation of the tax and penalty assessment. The Commission recognizes that it has
jurisdiction to abate any portion to the extent that they feel the assessment
is excessive in amount. However, the
Commission finds that the assessment of the tax and penalty is not excessive;
that it is the amount that the Legislature intended to be assessed under the
circumstances. Further, the Tax
Commission finds that with the income of the Petitioners that after the fines
and obligations to the courts are completed, that a payment agreement may be
made with the Tax Commission for the repayment of the assessment. The circumstances surrounding the economics
of the Petitioners are not sufficient mitigating circumstances for the waiver or
abatement of any of the tax and penalty.
Therefore, it is the decision of the Utah State Tax Commission that the
Petitioners' request be denied and that the assessment be affirmed in total. It is so ordered.
DATED
this 19 day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner