89-0061 - Withholding

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