BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 89-1452
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
appeared representing either the Petitioner or the Respondent, although a
notice of the hearing, dated XXXXX, was duly mailed to the Petitioner. Consequently this decision is based upon the
documents included 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 income tax
2.
The period in question is the tax year XXXXX.
3.
Petitioner completed and filed his income tax return on or about XXXXX. At that time Petitioner became violently ill
and was taken to the hospital for emergency diagnosis and treatment. Because of this, Petitioner thought that he
had included the payment with the return but had not done so.
4.
Petitioner has paid the entire amount of tax and interest, with penalty amounts
being waived by letter from the Tax Commission dated XXXXX. Petitioner now requests a waiver of the
interest assessment and a refund.
CONCLUSIONS OF LAW
1.
Utah Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall
be assessed for the late payment and filing of taxes.
2.
Utah Code Ann. §59-1-401(8) provides that the Commission may, upon reasonable
cause shown, waive or reduce the penalties and interest assessed under the
above statutes.
3.
Such reasonable cause has not been shown in this case. Petitioner's sudden illness which prevented
his making the payment with the return was a circumstance that lead to the
waiver of the penalty but is not sufficient to also waive the interest.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that Petitioner's request for waiver of interest is denied.
DATED
this 4th day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner