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