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