BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 86 2114
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Formal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner.
Based
upon the evidence and arguments presented at the formal hearing, the Tax
Commission makes its
FINDINGS OF FACT
1. By the first quarter of XXXXX, the
Petitioners had been in business for approximately three years.
2. The Petitioner misplaced the tax payment
book. As a result, it did not get put
in the expense file for payment. The
payment was not made in a timely fashion.
3. The return and payments were made in XXXXX,
approximately six months late.
4. The Petitioner was assessed 25% late payment
penalty.
5. Petitioner requested a waiver of the penalty
on the grounds that the mistake was a simple oversight and not intentional.
CONCLUSIONS OF LAW
1. Utah Code Ann. §59-14A-89(d) states "if
any employer, with that intent to evade or defeat any tax imposed by this act
or the payment thereof, shall fail to make a return and pay a tax withheld
within the time required by or under the provisions of Section 59-14A-40, such
employer shall be liable for such tax and shall pay the same together with
interest thereon and the addition to tax provided in subsection (a) and such
interest in addition to tax shall not be charged to or collected from the
employee by the employer." Subsection
(a) provides for an addition to the tax of $25.00 or 5% of the amount of such
tax per month not to exceed 25% in the aggregate.
2. The Petitioner failed to file the return and
make payment as required under Utah law.
DECISION AND FINAL ORDER
It
is the Decision and Final Order of the Utah State Tax Commission that
insufficient facts have been given upon which the Commission can justify a
waiver or reduction of the penalty.
Therefore, the Tax Commission declines to do so.
DATED
this 13 day of January, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner