BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : FINDINGS OF FACT, CONCLUSIONS
: OF LAW
& FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-0646
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
A
prehearing conference was held on XXXXX in the offices of the Utah State Tax
Commission and was conducted over the telephone. David J. Angerhofer, Presiding Officer, heard the matter for the
Tax Commission. XXXXX represented the
Petitioner. During the course of the
prehearing conference the presiding officer converted the proceeding to a
formal hearing.
Petitioner
stated that the withholding tax report for the second quarter of XXXXX was timely
filed and that check No. XXXXX was included with the report. When the check never cleared Petitioner's
bank the Petitioner immediately sent a replacement check. Petitioner requests a waiver of the penalty
and interest.
FINDINGS OF FACT
Petitioner
provided a copy of its bank statement showing that sufficient funds were
present in Petitioner's account at the time the withholding tax was due. Petitioner also provided a copy of the check
register. The register indicates that check No. XXXXX was timely written on
XXXXX.
CONCLUSIONS OF LAW
Petitioner
has established by a preponderance of the evidence that check No. XXXXX was
timely prepared and filed. The Tax
Commission finds reasonable cause to waive the penalty.
DECISION AND ORDER
Based
on the foregoing, the Utah State Tax Commission hereby waives the penalty on
withholding tax account No. XXXXX for the second quarter of XXXXX. Interest is properly assessed in this
matter.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED this 6 da