BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
:
COLLECTION
DIVISION OF THE : Appeal No 89-1450
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. 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.
4.
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner