BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX :
XXXXX )
Petitioner : FINDINGS OF FACT,
v. ) CONCLUSIONS OF LAW, &
: FINAL
DECISION
) Appeal No.
89-0061
COLLECTION DIVISION
OF THE :
STATE TAX
COMMISSION OF UTAH )
: Acct No.
XXXXX
Respondent )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Formal Hearing on
XXXXX. XXXXX, Presiding Officer, heard
the matter for and in behalf of the Tax Commission. Present by telephone representing the Petitioner, was XXXXX. After reviewing the evidence and arguments
of the parties, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is withholding tax.
2. The period in question is XXXXX.
3. The return was filed timely however, due to
a clerical error by the Petitioner, the check was made out in the amount of
$$$$$ instead of the correct amount of $$$$$.
4. The account was correctly paid on XXXXX.
5. A penalty of $$$$$ was assessed for the late
payment of the return.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or abate penalties
and interest upon making a record of the decision. (Utah Code Ann. §59-1-401(8))
FINAL DECISION
Based
on the foregoing, the Utah State Tax Commission hereby waives the penalty
associated with the October XXXXX withholding tax.
The
Petitioner's request to waive the interest for the period in question is denied.
DATED
this 22nd day of September, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner