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