91-1254 - Income

 

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