87-2142 - Withholding

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-2142

            UTAH STATE TAX COMMISSION,            :           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 the first quarter of 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 Tax Commission.  XXXXX represented the Petitioner.

            Petitioner stated that his wife normally handles the taxes for the business.  For the period in question the return was filed late because Petitioner's wife was ill.  Petitioner stated that he was unaware of the late filing penalty.  He will file all the returns in a timely fashion in the future. Petitioner requests a waiver of the penalty.

FINDINGS

            Petitioner had the burden of proof to establish that the penalty was assessed in error.  Petitioner failed to meet this burden of proof.  The return was, in fact, filed late.  The Commission finds no basis on which to waive the penalty.

DECISION AND ORDER

            Based on the foregoing, 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 the first quarter of XXXXX be denied.

            The assessment of penalty by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            DATED this 2 day of February, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner