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. 87-1178
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to a formal hearing from an informal decision rendered by the Utah
State Tax Commission on XXXXX, which decision denied Petitioner's request for
waiver on withholding tax account No. XXXXX for XXXXX. A formal hearing in the above-captioned
matter was held on XXXXX in the XXXXX.
G. Blaine Davis, Commissioner, and David J. Angerhofer, Hearing Officer,
heard the matter for the Tax Commission.
XXXXX, C.P.A., represented the Petitioner. Petitioner acknowledged that the check was not sent with the
return when the return was filed for XXXXX.
Petitioner stated that this was due to a simple oversight. Petitioner stated that XXXXX is a non-profit
organization engaged in the training and employment for severely mentally
handicapped people. Petitioner made a
sincere attempt to follow the rules and had sufficient funds with which to pay
the taxes at the time of the filing of the form. Petitioner paid the tax and the interest as soon as the notice
and demand for payment was sent by Respondent.
Petitioner noted the good prior filing history and requested a waiver of
the penalty.
FINDINGS OF FACT
Withholding
tax for XXXXX was due by the end of XXXXX.
Petitioner timely filed the withholding tax form but did not include a
check. Payment was not received until
XXXXX. Respondent assessed a 10 percent
late payment penalty pursuant to Utah Code Ann. 59-14A-89 (1953). The penalty statute has since been
recodified to59-1-401.
CONCLUSIONS OF LAW
Petitioner
was negligent in failing to include a check with the return for XXXXX. The reasonable man would have included a
check with the return. No evidence has
been submitted which would establish reasonable cause for failure to include
the check.
FINAL DECISION
Based
on the foregoing the Utah State Tax Commission hereby denies Petitioner's
request for waiver of penalty on withholding account No. XXXXX for XXXXX. The assessment penalty and interest by the
Collection Division of the Utah State Tax Commission is hereby affirmed.
DATED
this 31 day of May, 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