88-0126 - Withholding Tax

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

XXXXX

:

Petitioner, :

:

v. : INFORMAL DECISION

:

COLLECTION DIVISION OF THE : Appeal No. 88-0126

UTAH STATE TAX COMMISSION, : Acct. No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the formal rules of administrative procedure Utah Code Ann. 63-46b-5 et seq. XXXXX was present. James E. Harward, Presiding Officer, conducted the matter for and in behalf of the Tax Commission.

FINDINGS OF FACT

1. From a period of XXXXX through XXXXX Petitioner suffered from numerous health problems; including, but not limited to, kidney failure, cataracts, dialysis, and cystic fibrosis of the liver.

2. Petitioner is still maintained on a certain level of medication. Medication does provide side effects which affect vision, mental stability, and other physical problems.

3. Petitioner was in fact late in the filing and the payment of withholding taxes for XXXXX.

INCLUSIONS OF LAW

1. Petitioner is liable to the Commission for the payment of tax required to be deducted and withheld from the employee. Utah Code Ann. 59-10-406(4).

2. The Petitioner is considered a taxpayer for the purposes of imposing a penalty for nonfiling or nonpayment. Utah Code Ann. 59-10-406(4).

3. Penalty was properly and accurately assessed against the Petitioner for failure to timely file and pay the returns.

4. The Tax Commission may waive, reduce, or compromise any of the penalties or interest imposed by Utah Code after making a record of its actions. Utah Code Ann. 59-1-401(7).

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the penalties heretofore set for the eight years commencing XXXXX through XXXXX are hereby reduced to $$$$$. The Commission grants this reduction on the grounds and for the reason of Petitioner's long period of medical disability. Therefore, it is the order of the Utah State Tax Commission that the records be adjusted to reflect a $$$$$ penalty for the eight years in question.

DATED this 29 day of September, 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