89-1446 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioners, :

: FINDINGS OF FACT,

v. : CONCLUSIONS OF LAW

: AND FINAL DECISION

:

COLLECTION DIVISION OF THE : Appeal No. 89-1446

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. Petitioner, XXXXX, was present at the hearing. Respondent was not represented at the hearing.

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 period in question is the tax year XXXXX.

3. Petitioner and his wife became unemployed in XXXXX and filed bankruptcy in XXXXX. All tax and interest amounts have been paid up to the time of the bankruptcy filing. The Petitioners are still under the jurisdiction of the bankruptcy court.

4. Based upon this the Petitioners are requesting that the remaining penalty and interest amounts be waived.

CONCLUSIONS OF LAW

1. Utah Code Ann. 59-1-401 and59-1-402 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 in the above statutes.

3. Such reasonable cause has been shown in this case since the Petitioners are still under the jurisdiction of the bankruptcy court.

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 penalty and interest be granted.

DATED this 4th day of April, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner