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