87-1075 - Withholding

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1075

STATE TAX COMMISSION OF UTAH,                  )           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission concerning penalty and interest on withholding tax account No. XXXXX for the 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 requests a waiver of the remaining penalty and interest for the periods in question on the basis that he reached an agreement on XXXXX with XXXXX, a Tax Commission employee.  Petitioner stated that this agreement provided for one payment of $$$$$ and two payments of $$$$$ each to bring Petitioner current to the XXXXX.  Petitioner made the payments as per the agreement and assumed that the matter was resolved.  He heard nothing from then until XXXXX, when Petitioner received a notice of deficiency.  Petitioner presented evidence of the repayment agreement, penciled on the front of a computer printout for the withholding tax collection history.

            Respondent did not appear and did not otherwise refute Petitioner's assertions.

FINDINGS

            Petitioner had the burden of proof to establish that Respondent assessed penalty and interest in error.  The Commission finds the weight of the evidence to be in Petitioner's favor.  The account was paid in full as of the end of the XXXXX.

DECISION AND ORDER

            Based on the foregoing it is the Decision and Order of the Utah State Tax Commission that the delinquency on withholding tax account No. XXXXX for the XXXXX was paid in full as of the end of the XXXXX.

            The Collection Division of the Utah State Tax Commission is hereby directed to adjust its records in accordance with this decision.

            DATED this 26 day of October, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner