BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : FINDINGS OF FACTS,
: CONCLUSIONS OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88 1368
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a prehearing conference on XXXXX. James E. Harward, Hearing Officer, heard the matter for and in behalf of the Utah State Tax Commission. XXXXX appeared representing the Petitioner. During the course of the prehearing conference, the matter was converted to a hearing. Evidence and arguments were taken on the matter. Based upon the foregoing, the Tax Commission makes its:
FINDINGS OF FACTS
1. The tax in question is withholding tax.
2. The period in question is XXXXX. The Tax Commission never attempted or tried to collect the tax until XXXXX.
3. Petitioner's paid the tax and request a waiver of the penalty and interest.
CONCLUSIONS OF LAW
The Tax Commission under Utah Code Ann. §59-1-401(8) has authority to waive, reduce, or abate penalties.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that due to the extensive length of time between the due date and the collection attempts, the Tax Commission waives penalty and interest.
DATED this 5 day of January, 1989.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.