BEFORE THE STATE TAX COMMISSION OF UTAH
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
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
Joe B. Pacheco G. Blaine Davis