89-1343 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner : FINDINGS OF FACT

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

: Appeal No. 89-1343

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION :

: Acct No. XXXXX

Respondent :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was XXXXX.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is income tax.

2. The period in question is XXXXX.

3. Petitioner filed his XXXXX income tax return on XXXXX. At that time Petitioner did not have sufficient money to pay the taxes due.

4. Withholding taxes had not been withheld by his employer for the year in question. The Petitioner was not aware of that fact until he began preparing his income tax return.

5. Petitioner stated that due to federal income tax which had to be paid and medical expenses that were incurred as a result of his son's congenital skin disease which required fourteen surgical operations between XXXXX to the present time, he did not have the funds available with which to pay the income tax.

6. The taxes were paid on XXXXX, approximately four months late. A penalty of $$$$$ was assessed for the late payment of the tax.

CONCLUSIONS OF LAW

The Tax Commission is granted the authority to waive, reduce, or abate the penalties and interest upon showing of reasonable cause. (Utah Code Ann. 59-1-401(8).)

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that

sufficient evidence has been shown which would justify a reduction of the penalty to an amount of $$$$$ for the income tax year XXXXX.

DATED this 16th day of February, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner