BEFORE THE STATE TAX COMMISSION OF UTAH
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
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis