87-0216 - Withholding

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         )

v.                                                                                 )           INFORMAL DECISION

COLLECTION DIVISION OF THE                          )           Appeal No. 87-0216

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty and interest on withholding tax account No. XXXXX for XXXXX.  An informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  David J. Angerhofer, Hearing Officer, heard the matter for the Commission.  XXXXX represented the Petitioner.  Petitioner stated that the reason for the delinquency was that a controller for the company during this period never Appeal No. 87-0216 got around to filing the returns.  The controller has since been replaced. Petitioner further stated that he was told by employees of the Tax Commission that the Tax Commission would consider waiver of penalty if interest was paid. Petitioner has since paid the interest and requests a waiver of penalty.

            Taxes for XXXXX were paid on XXXXX.  Respondent assessed a penalty of $$$$$ and interest of $$$$$ on a tax due of $$$$$ for XXXXX.  Respondent assessed a penalty of $$$$$ and interest of $$$$$ on a tax due of $$$$$ for XXXXX.  The total penalty amounts to $$$$$.

FINDINGS

            Petitioner had the burden of proof to establish that Respondent assessed the penalty and interest in error.  Petitioner failed to meet this burden of proof.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty on withholding tax account No. XXXXX for XXXXX be denied.  The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            DATED this, 2 day of September, 1987.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

ABSENT

Joe B. Pacheco