90-0593 - Withholding

 

BEFORE THE UTAH STATE TAX COMMISSION

________________________________

XXXXX

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

v. : AND FINAL DECISION

: Appeal No. 90-0593

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, : 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 Commission. Present and representing the Petitioner was XXXXX.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is withholding tax.

2. The period in question is the fourth quarter of XXXXX.

3. The Petitioner was a new business to Utah, having moved here from XXXXX in XXXXX.

4. As a new business, the Petitioner was not aware of the withholding requirements for Utah.

5. In XXXXX, the Petitioner retained an accounting firm to help them with their bookkeeping and tax matters. It was at that time they became aware of their responsibilities to file their withholding taxes.

6. The Petitioner filed its withholding return and paid that return in XXXXX. The withholding liability for the period in question was $$$$$.

7. A penalty of $$$$$ was assessed for the late filing and payment of the quarterly return.

CONCLUSIONS OF LAW

The Tax Commission is granted 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 associated with the fourth quarter XXXXX withholding tax to an amount of $$$$$. It is so ordered.

DATED this 8 day of August, 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