BEFORE THE STATE TAX
COMMISSION OF UTAH
____________________________
XXXXX
Petitioner :
v. : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
: AND FINAL
DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1582
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, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner.
Based
upon the evidence and arguments presented at the hearing and the recommendation
of the hearing officer, the Tax Commission makes its
FINDINGS OF FACT
1.
The tax in question is withholding tax.
2.
The period in question is XXXXX.
3.
The amount of tax involved is $$$$$.
4.
During XXXXX, the partnership represented by the account number above was
changed to a corporation. A new
corporation number XXXXX was issued to the corporation.
5.
During the ensuing reports, confusion was created over the old partnership
account and the new corporation account with payments being made and credited
to wrong accounts. Penalties were
assessed against the old withholding account on the partnership for failure to
timely and accurately file the returns with payment.
CONCLUSIONS OF LAW
The
Tax Commission may reduce, or abate penalties after making a record of the
reasons for doing so. (Utah Code Ann. §59-1-401
(8)).
DECISION AND ORDER
Tax
Commission after reviewing the facts and circumstances surrounding the late
payment of the XXXXX withholding tax finds sufficient confusion through the
issuing of a new number for the corporation and the subsequent filings under
the corporation account that sufficient cause exists for the waiving of the
penalty and interest.
DATED
this 11 day of January of 1989
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