BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
90-1106
:
: Account
No. XXXXX
_________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal
proceedings. No hearing was requested,
therefore, this decision is based upon information contained in the Tax Commission's
file.
At
the time Petitioner's withholding tax return was due for the period XXXXX,
Petitioner's computer was experiencing significant difficulties. Because of
these difficulties, the Petitioner did not notice until XXXXX that the XXXXX
withholding tax returns had not been filed. Petitioner then submitted the
return and payment as soon as the oversight was noticed.
By
letter dated XXXXX, the Tax Commission reduced the penalty from $$$$$ to
$$$$$. Petitioner now requests a waiver
of the remaining $$$$$ penalty.
FINDINGS
Utah
Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall be
assessed for the late filing and payment of taxes.
Utah
Code Ann.59-1-401(8) provides that upon reasonable cause shown the Tax Commission
may waive or reduce penalties and interest assessed under the above statutes.
Such
reasonable cause has not been shown for a further waiver of the penalty. The extenuating circumstances of this case
have already been taken into account in the reduction of the penalty
assessed. Pursuant to established Tax
Commission policy in similar cases, a further waiver of the penalty should not
be granted.
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 is denied. It is so ordered.
DATED
this 13th day of November, 1990.
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