88-0505
Withholding Tax
Signed 5/13/88
BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
)
Petitioner, ) FINDINGS OF
FACT,
v. ) CONCLUSIONS OF LAW
) AND FINAL DECISION
COLLECTION
DIVISION OF THE ) Appeal No. 88-0505
UTAH STATE TAX
COMMISSION, ) Acct. No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF
CASE
This matter came before the Utah State
Tax Commission for a hearing pursuant to the Rules of Administrative Procedure
for formal adjudicate to proceedings on XXXXX.
R. H. Hansen, Chairman, and James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
appeared representing Petitioner.
Based upon the evidence and arguments
presented at the hearing, the Tax Commission makes its:
FINDINGS OF FACT
1.
Petitioner failed to make a timely filing and payment of the second
quarter of withholding tax for XXXXX.
2.
The Petitioner paid the withholding tax on or about XXXXX.
3.
Petitioner requested a waiver of penalty and interest.
4.
The failure to timely file and pay was due to an administrative error
and an increased workload on behalf of the personnel and financial clerk who
was responsible for filing.
CONCLUSIONS OF
LAW
The Tax Commission may waive, reduce,
or compromise any penalty or interest 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 penalty for the
late filing and payment of the second quarter withholding tax for XXXXX is
hereby waived. The Tax Commission
exercises its discretion to waive the penalty on the grounds that the
Petitioner's past and present history is excellent. The Tax Commission further adjusts the interest due to that sum
computed on the outstanding tax from the due date of the tax until XXXXX.
DATED this 13 day of May, 1988.
BY ORDER OF THE
STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger O. Tew
Chairman Commissioner
Joe B. Pacheco G. Blaine Davis
Commissioner Commissioner
^^