BEFORE THE UTAH STATE TAX COMMISSION
______________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-0996
: Account
No. XXXXX
_____________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal telephone hearing
on XXXXX. Joseph G. Linford, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner were
XXXXX and 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 periods in question are the months of XXXXX and XXXXX.
3.
Petitioner files and pays its withholding taxes on a monthly basis. For XXXXX, Petitioner states that its former
bookkeeper became very ill and was rendered incapable of filing the taxes
timely. For the remaining periods,
Petitioner states that Petitioner reduced its staff so as to reduce
Petitioner's total withholding to less than $$$$$ per month.
Therefore,
Petitioner filled out form TC-96C indicating such change so that Petitioner
could then begin filing on a quarterly basis, but Petitioner did not enter on
this form the effective date of the change.
4.
By letter dated XXXXX, the Tax Commission reduced the penalty assessed in this
case to $$$$$.
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
The
extenuating circumstances of this case have already been taken into account in
the reduction of the penalty previously granted. Consistent with established Tax Commission policy in similar
cases, a further reduction in the penalty amount would not be appropriate. Interest is not waived since the state was
deprived of the use of the tax funds in question for a period of time and
should be compensated for that loss of use.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a further waiver of the penalty and interest
associated with the months of XXXXX and XXXXX. It is so ordered.
DATED
this 6th day of February, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner