01-1192

Withholding Tax

Signed 4/16/02

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

 

PETITIONER, ) ORDER

)

Petitioner, ) Appeal No. 01-1192

)

v. ) Account No. #####

)

TAXPAYER SERVICES DIVISION ) Tax Type: Withholding Tax

OF THE UTAH STATE TAX )

COMMISSION, ) Tax Year: 2001

)

Respondent. ) Judge: Davis

_____________________________________

 

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER REP

For Respondent: Ms. Laurie Payne, from the Taxpayer Services Division

Ms. Jan Sanchez, from the Taxpayer Services Division

 

 

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5 on October 15, 2001.

Petitioners were late filing and paying their withholding tax returns for January and February, 2001.

The bookkeeper for Petitioner was hired in January 2001 and was not familiar with the filing of withholding tax returns. When she mailed in one check, she mailed the wrong form with the check, but notwithstanding that issue, the matter was late even if the correct form had been included.

Petitioner believed everything else had been done timely, but was going to provide some additional information by October 22, 2001. However, no additional information has been provided.

APPLICABLE 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(10).

DECISION AND ORDER

Based upon the foregoing, the Commission finds that sufficient cause has not been shown to justify a waiver of the penalty associated with the withholding tax returns of Petitioner. It is so ordered.

This decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134


Failure to request a Formal Hearing will preclude any further appeal rights in this matter.

DATED this 16th day of April , 2002.

 

____________________________________

G. Blaine Davis

Administrative Law Judge

 

 

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 16th day of April , 2002.

 

 

 

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

 

 

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner