BEFORE THE UTAH STATE TAX COMMISSION
: FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No 89-1450
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
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. No one appeared representing either the Petitioner or the Respondent, although a notice of hearing, dated XXXXX, was duly mailed to the Petitioner. Consequently this decision is based upon the documents included in the file.
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 third quarter of XXXXX and the second quarter of XXXXX.
3. Petitioner gives no reason why the penalty and interest should be waived in this case except that the imposition of the penalty and interest is a hardship on the business.
The Petitioner has a history of late payment and filing of taxes.
CONCLUSIONS OF LAW
1. Utah Code Ann §59-1-401 and59-1-402 provide that penalties and interest shall be assessed for the late payment and filing of taxes.
2. Utah Code Ann59-1-401(8) provides that the Commission may, upon reasonable cause shown, waive or reduce the penalties and interest assessed under the above statutes.
3. Such reasonable cause has not been shown in this case. Mere hardship on the business is not sufficient reasonable cause to warrant waiver of penalties and interest when a taxpayer has been delinquent in the payment and filing of taxes.
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 4th day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis