BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner : FINDINGS OF FACT,
:
: CONCLUSIONS
OF LAW
v. :
: AND FINAL
DECISION
:
: Appeal No.
89-0864
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
: Acct No.
XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on the XXXXX before Joseph G. Linford, Presiding
Officer. Petitioner was represented by
XXXXX. No one representing the
Respondent appeared at the hearing.
After
reviewing the evidence and arguments of the parties and the Recommendation of
the Presiding Officer, the Tax Commission hereby makes its
FINDINGS OF FACT
1.
The tax in question is withholding tax.
2.
The period in question is the XXXXX.
3.
Petitioner asserts that it mailed its return and a check for the amount of
taxes on time for the period in question.
4.
Tax Commission records show that the return was received by the Tax Commission
on XXXXX, the due date being XXXXX.
This tax return was stamped by the Tax Commission. The stamp reads, "no money",
indicating that no money was sent with the return.
5.
After Petitioner discovered that the check which the Petitioner thought was
mailed with the tax return was never canceled and returned to the Petitioner
after being cashed, Petitioner canceled that check and sent another one for the
amount of taxes with a letter requesting a waiver of penalty and interest
charges.
6.
It is apparent that the check which Petitioner allegedly sent with the return
was lost either by Petitioner or by the Tax Commission since the return was
marked "no money" by the Tax Commission presumably at the time the
return was received. It appears that no
check was included in the envelope with the tax return, and more likely than
not, the check was probably not included in the envelope by Petitioner with the
tax return although Petitioner may have thought the check was so included, and
the check was most likely misplaced by Petitioner. In any case, this is a factual determination that is impossible
to make with any certainty based upon. the evidence now before the Commission.
7.
By letter dated XXXXX, the Tax Commission waived all penalties due in this
case.
8.
Petitioner now requests that all interest amounts also be waived.
CONCLUSIONS OF LAW
Utah
Code Ann. §59-1-402 (1987 Rep., 1989 Supp.) provides that interest in the
amount of 12% per annum shall be charged upon all tax amounts which are not
timely paid or which have returns which are not timely filed. Utah Code Ann.
§59-1-401(8) (l987 Rep., 1989 Supp.) provides that upon reasonable cause shown
the Tax Commission may waive or reduce interest assessed under the above
statute. Such reasonable cause has not
been shown in this case in that it cannot be determined with any degree of
certainty what actually occurred respecting the first check allegedly sent by
the Petitioner and it appears that there was no such check in the envelope with
the return that was sent by the Petitioner, which return was received by the
Tax Commission on XXXXX.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that Petitioner's request for waiver of interest be denied.
DATED
this 1st day of December, 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