BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, : FINDING OF FACTS,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0600
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a prehearing conference on
XXXXX. James E. Harward, Presiding
Officer, heard the matter for and in behalf of the Utah State Tax
Commission. XXXXX appeared representing
the Petitioner. During the course of
the prehearing conference, the matter was converted to a hearing. Evidence and arguments were taken on the
matter. Based upon the foregoing, the
Tax Commission makes its:
FINDINGS OF FACTS
1. The tax in question is withholding tax.
2. The period in question is XXXXX.
3. The withholding return was approximately
XXXXX weeks late.
4. Petitioner has had XXXXX years of good
filing history.
5. Petitioner hired a new employee who was not
told about the filing requirements and the matter was inadvertently forgotten.
CONCLUSIONS OF LAW
Tax
Commission under Utah Code Ann. §59-1-401(8) has authority to waive, reduce or
abate penalties.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalties associated with the late filing of the
withholding tax in this matter be waived.
DATED
this 5 day of January, 1989.
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