BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
XXXXX, :
) Appeal No.
92-1090
: Account
No. XXXXX
_____________________________________
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. Representing Petitioner by telephone was
XXXXX XXXXX, Petitioner's certified public accountant.
Based upon the evidence and testimony
presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The taxes in question are sales and use tax,
resort tax and transient room tax.
2. The period in question is XXXXX through
XXXXX.
3. Petitioner failed to timely file and pay the
taxes referred to above for the period in question. As a result, Petitioner was assessed penalties and interest.
4. Petitioner had his own property management
business in XXXXX during the period in question. He was the sole employee.
5. According to a letter from Petitioner's
doctor, Petitioner has been very seriously ill for several years, causing him
to seek out treatment across the country in attempt to rectify the problem and
to ameliorate the pain.
6. XXXXX, Petitioner's accountant, testified
that Petitioner has undergone many surgeries for a condition that is described
as scar tissue continually developing around the heart.
7. Petitioner lives in constant pain and has
availed himself of all manner of treatment and surgeries to find a viable
solution.
8. At one point, a pump was placed inside
Petitioner's spine to provide morphine injections on a constant basis to cope
with the pain.
9. XXXXX prepared Petitioner's returns and held
them until Petitioner was in town and well enough to sign them and the
accompanying checks. Months would pass waiting for Petitioner to sign the
documents.
10. XXXXX did not want to sign the returns or
checks, making him liable as a fiduciary.
11. According to XXXXX, Petitioner was concerned
solely for his health and pushed all else aside when the pain was intense.
12. On the date of the hearing, Petitioner was
undergoing surgery at XXXXX.
13. Petitioner's health caused Petitioner to go
out of business last year.
14. Petitioner is in his late 20's.
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 penalties assessed on the sales and use
tax, resort tax and transient room tax for the period in question. It is so
ordered.
DATED
this 20th day of August, 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