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