BEFORE THE UTAH STATE TAX COMMISSION
: FINDINGS OF FACT, CONCLUSIONS
v. : OF LAW, & FINAL DECISION
: Appeal No. 88-2215
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, :
: Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission on for a Formal Adjudicative Proceeding on the XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner. The Tax Commission, after reviewing the evidence and arguments presented at hearing, and the recommendation of the Presiding Officer, makes its:
FINDINGS OF FACT
1. The tax in question is withholding tax.
2. The period in question is XXXXX.
3. The tax was paid on XXXXX.
4. A penalty of $$$$$ was assessed.
5. The Petitioner argues that the matter was in the full control of the Petitioner's CPA. The Petitioner's CPA inadvertently failed to complete the appropriate form in a timely fashion.
6. The CPA receives all notices from the Tax Commission. The Petitioner was unaware that the return had not been returned and filed.
7. The Petitioner has had an excellent filing history, with no late filing problems in the past.
CONCLUSIONS OF LAW
Upon a showing of reasonable cause, the Tax Commission may waive, reduce, or abate tax upon making a record of its reasons. Utah Code Annotated Section 59-1-401 (8).
DECISION AND ORDER
The Tax Commission, after reviewing the arguments of the Petitioner that his CPA was solely responsible for the preparation of the returns and failed to do so, and the fact that the CPA prepared other returns and submitted them all at once, indicates sufficient reasonable cause for the Petitioner to overlook the one return as it relates to withholding tax. It is therefore the decision of the Tax Commission to waive the penalty.
DATED this 28 day of April, 1989.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis