89-0638 - Withholding

 

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