89‑0385
Income
Signed 4/26/90
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioners :
) FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
) AND FINAL DECISION
:
COLLECTION
DIVISION OF THE ) Appeal No. 89‑0385
UTAH STATE TAX
COMMISSION :
) Account No. XXXXX
Respondent :
_____________________________________
STATEMENT OF
CASE
This matter came before the Utah State
Tax Commission pursuant to the Utah Administrative Procedures Act for a formal
hearing on XXXXX before Joseph G. Linford, Presiding Officer. No one representing either the Petitioners
or the Respondent appeared, although notice, dated XXXXX, was duly mailed to
the Petitioner. Therefore, this
decision is based upon the documents contained in the file.
After reviewing the evidence and
arguments of the parties in the record and the recommendation of the presiding
officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is individual income tax.
2.
The periods in question are the tax years XXXXX.
3.
In XXXXX, XXXXX was diagnosed as having cancer in her neck and facial
areas. This required major surgery, and
although insurance covered a portion of the cost, it still left large medical
bills for Petitioners to pay. XXXXX also required reconstructive surgery and
psychiatric treatment as a result of this illness, adding to the medical bills
for Petitioners to pay.
4.
As a result Petitioners began to get behind on all of their bills and
obligations. They took out a second
mortgage on their home but this did not bring in enough money for them to keep
up. Though they were advised to take
out bankruptcy by an attorney that was an option they decided not to take. They decided instead to sell their home in
XXXXX, which paid them a small amount of money after deducting for real estate
fees and the two mortgages that were on the property.
5.
In XXXXX, it became necessary for the XXXXX to care for and house
XXXXX's elderly mother placing an even greater financial stress on the
Petitioners.
6.
In XXXXX, XXXXX was diagnosed as being afflicted with a disease,
probably chronic fatigue syndrome with symptoms similar to Alzheimer's disease
(migraine headaches, depression, lapses of memory, inability to cope with
pressure and stress, etc.).
7.
During the periods in question, XXXXX had thought that XXXXX had filed
the federal and state income tax returns but largely due to his illness, he had
not done so.
8.
Upon discovering the delinquent taxes due, XXXXX borrowed all of the
funds which she could possibly borrow in order to pay for both federal and
state taxes that were past due.
9.
By letter dated XXXXX, the Tax Commission waived all penalties assessed
in this case.
10. Petitioners now
request waiver of interest amounts outstanding, and also a refund of interest
paid.
CONCLUSIONS OF
LAW
1.
Utah Code Ann. '' 59‑1‑401
and 59‑1‑402 provide that penalties and interest shall be imposed
upon late payment and filing of taxes.
2.
Utah Code Ann. ' 59‑1‑401(8)
provides that the Tax Commission may upon reasonable cause shown, waive or
reduce penalties and interest assessed under the above statutes.
3.
Such reasonable cause has not been shown in this case. The Petitioners' difficulties have already
been accounted for in the previous granting of their request for waiver of
penalty.
DECISION AND
ORDER
Based upon the foregoing, it is the
decision and order of the Utah State Tax Commission that the Petitioners'
request for waiver of interest be denied.
It is also ordered that any penalty amounts already paid by Petitioner
be refunded, in accordance with the previously granted waiver of penalty.
DATED this 26th day of April, 1990.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Chairman Commissioner
ABSENT
Joe B. Pacheco G. Blaine Davis Commissioner Commissioner
NOTICE: You
have ten (10) days after the date of the final order to file a request for
reconsideration or thirty (30) days after the date of final order to file in
Supreme Court a petition for judicial review.
Utah Code Ann. '' 63‑46b‑13(1),
63‑46b‑14(2)(a).
^^