BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX, )
Petitioner, :
)
v. : INFORMAL DECISION
)
: Appeal No.
90-0010
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, :
) Account
No. XXXXX
Respondent. :
___________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and in behalf of the Commission. Present by telephone and representing the
Petitioner was XXXXX.
At
the time the Petitioner's XXXXX income tax return was due, the Petitioner
discovered that additional income tax was owed to the state and the federal
governments. At that time the
Petitioner was without sufficient funds with which to pay the additional
taxes. The Petitioner had lost his job,
and in XXXXX, he suffered the loss of his baby who died shortly after birth. Medical expenses from that occurrence were
in excess of XXXXX.
The
Petitioner and his wife believed that it would be best for them to withhold
filing their returns and paying the additional taxes due until they were in a
position to do so. Thus, their XXXXX
and XXXXX income taxes were filed and paid late.
As
a result of the late payment, a penalty of XXXXX was assessed for the late
payment and filing of the XXXXX return.
A penalty of XXXXX was assessed for the late filing and payment of the
XXXXX return. Interest at the
statutorily prescribed rate was applied for both years.
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that with respect to XXXXX,
sufficient cause exists to waive the penalty associated with that income tax year. Sufficient cause has not been shown,
however, to waive the interest associated with the same period.
The
Tax Commission further finds that with respect to income tax year XXXXX,
sufficient cause does not exist which would justify a waiver of either the
penalty or interest associated with that year.
It is so ordered.
DATED this 29th day of June, 1990.