BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
: AND FINAL
DECISION
:
: Appeal No.
92-1254
: 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. Petitioner represented herself.
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,
XXXXX and XXXXX.
3. Petitioner filed all of her personal income
taxes on time, but did not pay in full until XXXXX.
4. Petitioner was assessed late payment
penalties, plus interest.
5. The penalties were subsequently waived prior
to the formal hearing.
6. Petitioner moved to Utah in XXXXX where she
worked off and on.
7. Life did not go well for Petitioner; she was
evicted and fell upon rough times.
8. Petitioner later left Utah and went to XXXXX
where she lived with relatives.
9. She then moved into a small trailer in XXXXX
with her son.
10. In XXXXX, Petitioner was granted a chapter
seven bankruptcy in XXXXX.
11. Late in XXXXX, Petitioner's son was killed
in her trailer. Petitioner suffers
flashbacks from the event and requires heavy medication for her depression.
12. Currently, Petitioner lives on social
security income due to her mental disability.
13. Petitioner managed to pay her back taxes
after her sister lent her the money.
14. Petitioner asserts that she is financially
strapped and cannot pay the interest.
Also, she understood that the bankruptcy would solve her tax
obligations.
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
Petitioner's
tax problems began before the bankruptcy and the loss of her son. In XXXXX and XXXXX, Petitioner did not have
enough money withheld from her paychecks to cover her tax liabilities. Subsequent events have brought financial
hardship.
In
recognition of financial distress and mental incapacity, the penalties were
waived.
Based
upon the foregoing, however, the Tax Commission finds that sufficient cause has
not been shown to grant a waiver of the interest assessed in this matter. It is so ordered.
DATED
this 2nd day of October, 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