BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-2366
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. Present and representing the Petitioner was
XXXXX.
Based
upon the testimony presented at the hearing, the Tax Commission hereby makes
its:
FINDINGS OF FACT
1.
The tax in question is withholding tax.
2.
The periods in question are XXXXX, XXXXX, XXXXX, and XXXXX.
3.
Withholding taxes for the above described periods were not paid in a timely
manner. The Petitioner's witness
testified that failure to pay those taxes were due to the neglect of its
accountant who was responsible for the payment of such taxes.
4.
The Petitioner was not aware that the withholding taxes had not been paid until
it was informed of such fact by the Commission. Upon receipt of such notice, the Petitioner paid all outstanding
tax as well as interest.
5.
Petitioner requests that the penalties imposed for the late filing and payment
of withholding taxes for the above mentioned periods be waived.
6.
In support of their request, the Petitioner stated that the business has been
in financial trouble for some period of time and ceased doing business in XXXXX. It wasn't until that time they realized the
withholding taxes in question had not been paid in spite of assurances from the
accountant that all tax matters had been taken care of. Petitioner also stated that outstanding
debts of the company were being honored completely, rather than filing for
bankruptcy. By so doing, the
Petitioner's witness has expended in excess of $$$$$ of his own money to honor
the debts.
7.
The Petitioner was assessed a penalty in the amount of $$$$$ for having failed
to timely file and pay he taxes due.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. Utah Code Ann. §59-1-401(8).
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds sufficient cause exists to reduce
the penalty to an amount of $$$$$ for the withholding periods of XXXXX, XXXXX,
XXXXX and XXXXX. It is so ordered.
DATED
this 27th day of February, 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