89-0236-Withholding

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