88-1176 - Withholding Tax

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

: Appeal No. 88-1176

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, ) Acct No. XXXXX

Respondent. :

_____________________________________

This matter came before the Utah State Tax Commission for a prehearing conference on XXXXX. James E. Harward Presiding Officer heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioners. During the course of the prehearing conference the matter was converted to a hearing pursuant to the rules of Administrative Procedure and Administration Procedures Act by the Presiding Officer. Based upon the evidence and arguments presented at the hearings and recommendation of the Presiding Officer the Tax Commission makes its:

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The period in question is the second quarter XXXXX.

3. During the quarter in question the Petitioners moved from XXXXX to XXXXX and filed for a new tax number for XXXXXt sales. Previously, the number has been exclusively for XXXXX sales.

4. In XXXXX, the Petitioners received a form which did not have the proper identification number on it from the Tax Commission.

5. Petitioners requested a new form and did not receive any further communication or information until XXXXX, when they received a assessment for the second quarter of XXXXX. The Petitioners immediately paid the Tax and requested a waiver of the interest.

CONCLUSION OF LAW

The Tax Commission is empowered to waive, reduce, or abate penalty interest after making a record of its reasons. (Utah Code Ann. 359-1-401)

DECISION & ORDER

The Tax Commission hearby abates the penalty associated with the late filing of the second quarter of XXXXX. However, the interest is not waived. It is so ordered.

DATED this 17 day of February, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner