BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-2563
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah
Administrative Procedures Act for a formal hearing on XXXXX, before Joseph G.
Linford, Presiding Officer. No one
representing either Petitioner or Respondent appeared at the hearing although
notice dated XXXXX, was duly mailed to the Petitioner. Therefore, this decision is based upon the
documents contained in the file.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is withholding tax.
2. The periods in question are the fourth
quarter of XXXXX, the third and fourth quarters of XXXXX, and the first quarter
of XXXXX.
3. Petitioner requests waiver of penalty and
interest in this case citing severe cash flow problems during the periods in
question. Petitioner also asserts that
the State was negligent in taking an inordinate amount of time in notifying the
Petitioner of past due taxes.
CONCLUSIONS OF LAW
1. Utah Code Ann. §§59-1-401 and59-1-402
provide that penalties and interest shall be imposed for the late payment and
filing of taxes.
2. Utah Code Ann. §59-1-401(8) provides that
the Tax Commission may, upon reasonable cause shown, waive or reduce penalties
and interest assessed under the above statutes.
3. Such reasonable cause has not been shown in this
case. Severe cash flow problems alone
are not sufficient reasonable cause for waiver of penalties and interest. Additionally, it is the responsibility of
each taxpayer to follow through to see that taxes are paid timely. This was not done in this case. Petitioner
has provided no basis upon which to grant a waiver.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petitioner's request for waiver of penalty and interest be
denied.
DATED
this 17 day of May, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner