BEFORE THE UTAH STATE TAX COMMISSION
: 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
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis