BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 89-1310
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah
Administrative Procedures Act for a formal hearing on XXXXX, before Joseph G.
Linford, Presiding Officer. The
Petitioner was represented by XXXXX. No
one representing the Respondent appeared at the hearing.
After
reviewing the evidence and arguments of the parties in the record 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 periods in question are the fourth
quarter XXXXX and the first quarter, XXXXX.
3. Petitioner requests waiver of penalty and
interest assessments based upon the fact that during the periods in question,
Petitioner's secretary who is responsible for withholding taxes did not make
the required deposits when they were due.
Upon discovering this problem, Petitioner immediately paid the taxes in
question and requested a waiver of penalty and interest.
4. Petitioner suspects that there may have been
embezzlement on the part of this employee which contributed to the
problem. Petitioner presented no
evidence as to this fact.
CONCLUSIONS OF LAW
1. Utah Code Ann.§59-1-401 and59-1-402 provide
that penalties and interest shall be imposed for the late payment and filing of
taxes.
2. Utah Code Ann. §59-1-401(8) provides that
the Tax Commission may, upon reasonable cause shown, waive or reduce penalty or
interest assessments imposed under the above statutes.
3. Such reasonable cause has not been shown in
this case. Mere negligence on the part
of an employee is not sufficient cause for a waiver of penalty and interest. Petitioner was unable to provide any proof
of embezzlement, and there is, therefore, no cause for waiver of penalty and
interest in this case.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that Petitioner's request for waiver of penalty and interest be
denied.
DATED
this 17th day of May, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner