88-0600 - Withholding Tax

 

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