89-0377 - Withholding

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner                                                          :           FINDINGS OF FACT

                                                                                    :           CONCLUSIONS OF LAW

v.                                                                                 :           AND FINAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 89-0377

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 a formal hearing on the XXXXX.  Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Tax Commission.  Although duly notified of the date and place for the hearing, the Petitioner failed to appear.  After making note of the nonappearance and entering the default of the Petitioner, the Presiding Officer reviewed the evidence and arguments contained in the file.  Based upon that review and the recommendation of the Presiding Officer, the Tax Commission makes its

            FINDINGS OF FACT

            1.  The tax in question is withholding tax.

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

            3.  The account was paid on XXXXX.

            4.  A penalty of $$$$$ was assessed for the late filing and payment of the quarterly return.

            CONCLUSIONS OF LAW

            The Tax Commission is granted authority to waive, reduce, or compromise penalty and interest upon its making a record of its decision and reasonable cause shown by the Petitioner. (Section 59-1-401(8) Utah Code Ann. as amended, 1953.)

            FINAL DECISION

            The Utah State Tax Commission hereby finds that sufficient evidence has not been shown which would justify the waiver of the penalty and interest in this matter.  Therefore, the Petitioner's request that penalty and interest for the untimely filing and payment of the fourth quarter of XXXXX withholding tax is denied.

            DATED this 3rd day of August, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner