BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
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
Respondent. :
_____________________________________
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.