BEFORE THE UTAH STATE TAX
COMMISSION
__________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
: Appeal No.
92-0325
_________________________________
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. Petitioner was present and 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 personal income tax.
2. The periods in question are the years XXXXX
and XXXXX through XXXXX.
3. Petitioner filed his return timely each
year.
4. For each of the years in question,
Petitioner did not have enough money withheld from his paychecks, leaving a
balance owing.
5. Petitioner paid approximately ($$$$) last
year in an effort to pay all of his back taxes.
6. In XXXXX, Petitioner filed bankruptcy when a
business partnership collapsed.
7. After a year of unemployment followed by
another year of sporadic employment, Petitioner landed an engineering position
with XXXXX.
8. After the XXXXX XXXXX XXXXX in XXXXX, XXXXX
reduced production. Petitioner's salary
was reduced ($$$$) yearly.
9. In XXXXX, Petitioner left XXXXX in
anticipation of pending lay-offs and began working at XXXXX.
10. Petitioner was then laid off work in XXXXX
for six months before he found work with XXXXX.
11. In the meantime, Petitioner's individual
income account was deemed
"uncollectible" due to hardship.
12. XXXXX sent Petitioner to California where
Petitioner lived for two years while maintaining his Utah home.
13. In XXXXX, Petitioner was able to transfer
back to Utah where he continues working for XXXXX.
14. Petitioner has been paying ($$$$) per month on
a scheduled plan to bring his account current.
15. These ($$$$) monthly payments have caused
Petitioner's other creditors to close accounts, to pursue collection services,
and to threaten foreclosure.
16. Petitioner requests a waiver of penalties and/or
interest.
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
The
penalty assessment exists for failure to pay in a timely manner. The interest is assessed on the unpaid
amounts. While Petitioner has
experienced a difficult financial history, sufficient cause has not been shown
to justify a waiver of the penalties and interest associated with the periods
in question. It is so ordered.
DATED
this 13th day of July, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner