BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX. )
;
Petitioner, )
: FINDINGS
OF FACT,
v. ) CONCLUSIONS OF LAW
: AND FINAL
DECISION
)
COLLECTION
DIVISION OF THE : Appeal No. 89-0193
UTAH STATE TAX
COMMISSION )
: Account No.
XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. Present and representing the Petitioner was
XXXXX.
Based
on the evidence and testimony presented at the hearing, the Tax
Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is withholding tax.
2. The period in question is the second quarter
of XXXXX.
3. The Petitioner is an attorney who started
his own practice as a professional corporation in January of XXXXX.
4. In XXXXX the Petitioner went to the Tax
Commission to get a withholding number and to obtain the payment booklet with
which to file his quarterly withholdings.
At that time he paid his first quarter withholding and was advised that
the booklet with the forms would be mailed to him.
5. On XXXXX, the Petitioner realized he had not
yet received the withholding forms from the Tax Commission. He then realized he had not paid the second
quarter of XXXXX withholding taxes and at that: time did so.
6. Petitioner did not receive the withholding
forms from the Tax Commission until XXXXX.
7. A penalty of $$$$$ was assessed for the late
filing and payment of the quarterly taxes for the second quarter of XXXXX. That amount was reduced to $$$$$ by previous
Commission action.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise penalties
and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(A).)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient evidence has not
been shown to justify a further reduction of the penalty associated with the
second quarter of XXXXX withholding taxes.
It is so ordered.
DATED
this 12th day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION.
G. Blaine
Davis
Commissioner