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