89-0276 - Withholding

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX                                                                                  )

                                                                                    :

            Petitioner,                                                         )           FINDINGS OF FACT

                                                                                    :           CONCLUSIONS OF LAW

v.                                                                                 :           AND FINAL DECISION

                                                                                    )

                                                                                    :           Appeal No. 89 0276

COLLECTION DIVISION OF THE                          )

STATE TAX COMMISSION OF UTAH                   :

                                                                                    )           Acct No. XXXXX

            Respondent.                                                     :

_____________________________________

            This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure in the Administrative Procedures Act for formal adjudicative proceedings on the 20th day of XXXXX.  Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Tax Commission. Present and representing the Petitioner were XXXXX, XXXXX, XXXXX and XXXXX.

            The matter before the Commission pertains to the Petitioner's request for waiver of penalties and interest assessed to their failure to timely file the fourth quarter XXXXX withholding tax.  The Presiding Officer took evidence and arguments relating to the matter.  Based upon the evidence and arguments presented at the hearing, the Tax Commission makes its

FINDINGS OF FACT

            1.  The tax in question is withholding tax.

            2.  The period of time in question is the fourth quarter XXXXX.

            3.  The amount of the tax owed for that period of time was $$$$$. The penalty assessed was $$$$$.  The interest assessed was $$$$$.

            4.  Check number XXXXX, drawn on the Petitioner's account, and issued on XXXXX in the amount of $$$$$ was mailed to the Commission on that date.

            5.  Check number XXXXX was not received by the Commission.

            6.  Other checks issued by the Petitioner in sequence on the same date, and on dates preceding and immediately following check number XXXXX were received by the respective payees and deposited by said payees within a reasonable time.

CONCLUSIONS OF LAW

            A return is timely mailed if the postmark date falls on or before the due date.

DECISION AND ORDER

            The Tax Commission, after reviewing the evidence and arguments of the Petitioner, finds that the payment for the withholding tax was XXXXX and therefore was timely with respect to the payment of the withholding tax for the third quarter for the fourth quarter of XXXXX.

            Therefore, it is the decision of the Utah State Tax Commission that the Petitioner's request that the Penalty amount of $$$$$ be waived is granted.  The Petitioner's request that the interest assessed in the amount of $2,868.66 be waived is denied.

            DATED this 17th day July, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

ABSENT

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner