88-0707 - Income

 

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. 88-0707

UTAH STATE TAX COMMISSION, : Acct. No. XXXXX

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, heard the matter for and in behalf of the Tax Commission. XXXXX were present. During the course of the prehearing conference, the matter was converted to a hearing and evidence was taken and arguments presented. Based upon the foregoing, the Tax Commission make its:

FINDINGS OF FACT

1. Tax in question: Income Tax.

2. Period in question: XXXXX & XXXXX.

3. Petitioner was working for a XXXXX company who failed to withhold income tax from the Petitioner's wages.

4. Petitioners paid the tax and requested a waiver of penalty and interest.

CONCLUSIONS OF LAW

1. Utah Code Ann. 59-1-401(7) grants the Tax Commission authority to waive, reduce or compromise any penalties and interest.

2. Utah Code Ann. 59-10-402 requires that the employer withhold from wages an amount which as closely as possible that will pay the income tax imposed by the law.

3. The employer is liable to the Commission for the payment of the tax required to be deducted and withheld and the employee is not liable for the amount of any such payment. Utah Code Ann. 59-10-406(4).

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of Utah State Tax Commission that Petitioner's request be granted and that the imposition of penalty for tax years XXXXX and XXXXX be and is hereby waived.

DATED this 5 day of October, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner