BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 90-0096
UTAH STATE TAX COMMISSION, : Account
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 on 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.
In XXXXX, the Petitioner timely filed for an extension on his XXXXX income
tax. At that time the Petitioner remitted
an amount equal to the taxes he paid for the previous year.
4.
The Petitioner ultimately filed his income tax return timely, however, he
failed to include $$$$$, which was the amount of additional income tax due for
that year. The Petitioner was under the
impression that when he paid the estimated tax due with his extension, he had
satisfied his tax obligation for XXXXX.
5.
The Petitioner's confusion was attributable to several factors: 1) The
Petitioner's physical health was not good.
The Petitioner had been hospitalized for high blood pressure; 2) The
Petitioner's wife, who had been responsible for the financial and tax matters
had been diagnosed as having been in the early stages of Alzheimer's disease
during the period in question; 3) Both the Petitioner and his wife had been
suffering from depression due to the untimely death of their son in XXXXX; and
4) The Petitioner is a native of XXXXX, and was not fully aware of the tax laws
of this country.
6.
In XXXXX the Petitioner received notice that $$$$$ in additional taxes were due
and the Petitioner promptly paid the additional amount.
7.
A penalty in the amount of $$$$$ was assessed for the late payment of the XXXXX
income tax.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a reduction of the penalty associated with the XXXXX
income tax year, to the amount of $$$$$.
It is so ordered.
DATED
this 6 day of September, 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