88-0657 - Withholding Tax

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

:

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

COLLECTION DIVISION OF THE : APPEAL NO. XXXXX

UTAH STATE TAX COMMISSION, : ACCT. NO. Y21026

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a prehearing conference on the XXXXX. James E. Harward, presiding officer, conducted the matter for and in behalf of the Tax Commission. During the course of the prehearing conference, the matter was converted to a formal hearing and evidence and arguments taken. Based upon the foregoing the Tax Commission makes its:

FINDINGS OF FACT

1. Tax in question: Withholding Tax.

2. Period in question: XXXXX.

3. Petitioners contend that they timely prepared and filed the return with the accompanying check. In support of their contention, the Petitioners submitted copies of the checks immediately preceding and immediately succeeding. The check in question which indicated that it was, in fact, timely issued.

CONCLUSIONS OF LAW

The Tax Commission is empowered by the Utah Code Ann. 59-1-401(7) to waive, reduce or abate penalty at its discretion.

DECISION AND ORDER

The decision based upon the foregoing is the decision and order of the Utah State Tax Commission that the penalty associated with the late filing and withholding for the XXXXX period be and is hereby waived.

DATED this 6 day of October, 1988.

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