BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, )
: FINDINGS
OF FACT,
v. ) CONCLUSIONS OF LAW
: AND FINAL
DECISION
)
COLLECTION
DIVISION OF THE : Appeal No. 89-0316
UTAH STATE TAX
COMMISSION, )
: Account
No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah
Administrative Procedures Act for a formal hearing on XXXXX before Joseph G.
Linford, Presiding officer. No one
appeared representing either the Petitioner or the Respondent, although a
notice of the hearing, dated XXXXX, was duly mailed to the Petitioner. Consequently this decision is based upon the
documents included in the file.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is withholding tax.
2. The period in question is XXXXX to XXXXX.
3. The XXXXX Company was purchased by its
current owner in XXXXX. From that time
until XXXXX, withholding taxes were paid under the previous withholding tax
account number XXXXX. The Petitioner
did not receive its new withholding account number until June XXXXX.
4. In XXXXX, the check which Petitioner sent to
the Tax Commission in payment of withholding taxes was returned, apparently
because of the need for a new withholding tax number in consequence of the
change in ownership of the company.
Following that there were no returns filed nor taxes paid until June
XXXXX.
5. Prior to XXXXX, late filings and payments of
taxes were common under the old withholding tax number.
CONCLUSIONS OF LAW
1. Utah Code Ann. §Ann.59-1-401 and59-1-402
provide that penalties and interest shall be assessed for the late payment and
filing of taxes.
2. Utah Code Ann. §59-1-401(8) provides that
the Commission may, upon reasonable cause shown, waive or reduce the penalties
and interest assessed under the above statutes.
3. Such reasonable cause has not been shown in
this case. Petitioner gives no
substantial reason as to why the tax payments and filings were late, other than
the difficulty with the change in withholding tax numbers. This is something that Petitioner had the responsibility
for following up on and insuring that it was taken care of properly. Petitioner was negligent in that
responsibility.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that Petitioner's request for waiver of penalty and interest be
denied.
DATED
this 4th day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner