BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, ) FINDINGS OF FACT,
: CONCLUSIONS OF LAW
v. ) AND FINAL DECISION
: Appeal No. 89-0236
COLLECTION DIVISION OF THE )
UTAH STATE TAX COMMISSION :
) Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for formal hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for an in behalf of the Tax Commission. Present, and 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 the second quarter of XXXXX.
3. Because of an oversight by a new employee of XXXXX, the withholding tax for the second quarter of XXXXX was overlooked. The taxes for that period were paid on XXXXX.
4. The penalty of $$$$$ was accessed for late filing and payment of the quarterly return.
5. The penalty was reduced to $$$$$ by the Collection Division of the State Tax Commission of Utah.
CONCLUSIONS OF LAW
The Tax Commission is granted the authority to waive, reduce, or compromise penalties or interest upon making a record of its decision and the showing of reasonable cause. (Section 59-1-401(8) Utah Code Ann. as amended, 1953.)
The Utah State Tax Commission hereby finds that insufficient cause has been shown which would justify further reduction of the penalty in question. Therefore, the Petitioner's request to waive the penalty and interest in this case is denied.
DATED this 3rd day of August, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis