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