89-0861 - Withholding

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

: Appeal No. 89-0861

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH )

: Acct No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Tax Commission.

Although duly notified by mail of the date, time, and place of the hearing, the Petitioner failed to appear. After noting the default of the Petitioner, and after reviewing the evidence contained in the file, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is withholding tax.

2. The period in question is XXXXX and XXXXX.

3. The withholding taxes due for the above listed periods were paid on XXXXX.

4. Petitioner was assessed a penalty in the amount of $$$$$ and $$$$$ for the late payment of the respected periods.

5. Interest in the amount of $$$$$ as calculated to XXXXX was also assessed.

6. The penalty was waived by Commission action, however, Petitioner requested waiver of the interest as well.

CONCLUSIONS OF LAW

The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause and upon making a record of its decision. (Utah Code Ann. 59-1-401(8))

DECISION AND ORDER

The Tax Commission finds that sufficient cause has not been shown to justify a waiver or reduction of the interest associated with the withholding taxes for the periods XXXXX and XXXXX. Therefore, the Petitioner's request to waive the interest for those periods is denied. It is so ordered.

DATED this 21st day of November, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner