91-1438 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________

In Re: )

:

XXXXX, ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

: AND FINAL DECISION

: Appeal No. 91-1438

_________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing by telephone on XXXXX. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Petitioner represented himself.

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 tax.

2. The period in question is the year XXXXX.

3. Petitioner filed his XXXXX personal income tax return on XXXXX. He paid his taxes in full on XXXXX. He was assessed a $$$$$ penalty, plus interest. To date, Petitioner has paid all but $$$$$.

4. For the year XXXXX, Petitioner believed that enough money had been withheld from his paychecks to cover his taxes. As it turned out, he was $$$$$ short of the amount due.

5. Petitioner did not have the money to pay the deficit amount because of a period of unemployment. He paid his taxes in XXXXX when he found work.

6. Then, in XXXXX, Petitioner's employer went out of business. Petitioner has not been able to find work in his field since. (Petitioner was a sales representative for an XXXXX).

7. Petitioner's wife has XXXXX requiring expensive prescriptions that must be paid for monthly. Petitioner's insurance does not cover these costs.

8. Petitioner has spent all of his savings to make ends meet during these periods of unemployment.

9. Petitioner thinks he will be filing bankruptcy soon.

10. Petitioner is requesting that the balance remaining for the year XXXXX be waived.

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 waiver of the balance remaining on Petitioner's XXXXX individual income tax account. It is so ordered.

DATED this 26th day of February, 1992.

BY ORDER OR THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner