BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: )
:
XXXXX ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
: AND FINAL
DECISION
: Appeal No.
91-1254
________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Lisa L. Olpin, 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 individual income.
2. The periods in question are the years XXXXX
and XXXXX.
3. Petitioner filed and paid his XXXXX and
XXXXX personal income taxes on XXXXX.
He was assessed a $$$$$ penalty plus $$$$$ in interest for failing to
file and pay his XXXXX taxes on time.
He was also assessed a $$$$$ penalty plus $$$$$ in interest for failing
to file and pay his XXXXX taxes on time.
4. In XXXXX, Petitioner's son died. As a result of this loss, Petitioner began
suffering XXXXX.
5. In XXXXX, Petitioner separated from his
wife. She banned Petitioner from his
former home.
6. Then in XXXXX, Petitioner was hospitalized
for XXXXX. He remained an outpatient
for the next XXXXX. He worked for
another XXXXX before again returning to the XXXXX. In XXXXX, Petitioner was
hospitalized and continued receiving help on an outpatient basis for XXXXX
months.
7. During the years XXXXX and XXXXX,
Petitioner's wife resisted Petitioner's attempts to obtain his records from his
former home. Petitioner did try to
reconstruct his files by contacting past employers, etc. Finally, his attorney
was able to obtain Petitioner's records from Petitioner's wife whereupon
Petitioner filed and paid his taxes for XXXXX and XXXXX in XXXXX.
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
Although
Petitioner suffered a multitude of difficulties in the past XXXXX, he could
have requested extensions for the years in question. Further, it was not
demonstrated that the Petitioner was not incapacitated to the point where he
could not work.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalties associated with the
individual income taxes for XXXXX and XXXXX.
It is so ordered.
DATED
this 30TH day of JANUARY, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner