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