BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-0638
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. Present, and representing the Petitioner,
were XXXXX and XXXXX.
After
reviewing the evidence and arguments of the parties, the Tax Commission hereby
makes its
FINDINGS OF FACT
1. The tax in question is withholding tax.
2. The period in question is the fourth quarter
of XXXXX and the first and second quarters of XXXXX.
3. The withholding tax for the fourth quarter
of XXXXX which was due on XXXXX was paid on XXXXX.
4. The withholding tax for the first quarter of
XXXXX which was due on XXXXX was paid on XXXXX.
5. The withholding tax for the second quarter
of XXXXX which was due on XXXXX was paid on XXXXX.
6. Penalties totaling $$$$$ were assessed for
the late filing and payment of above mentioned quarters.
CONCLUSIONS OF LAW
The
Tax Commission is granted authority to waive, reduce, or compromise penalty and
interest upon its making a record of its decision and reasonable cause shown by
the Petitioner. (Section 59-1-401(8)
Utah Code Ann. as amended, 1953.)
FINAL DECISION
The
Utah State Tax Commission finds that in light of the circumstances, sufficient
cause has been shown to justify a reduction of the penalty to an amount of
$$$$$. The Petitioner's request for
waiver of the interest is denied.
DATED
this 3rd day of August, 1989. BY ORDER OF THE UTAH STATE TAX
COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner