BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX. )
:
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
Respondent. :
_____________________________________
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.)
FINAL DECISION
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
Commissioner