BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: ) FINDINGS
OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
90-1424
: Account
No. XXXXX
_____________________________________
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 on 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 periods in question are XXXXX and XXXXX XXXXX.
3.
Due to internal mail problems with the XXXXX, the withholding tax coupon book
for the above mentioned periods was not forwarded to the individual responsible
for payroll matters prior to the due date for the XXXXX XXXXX period.
4.
The Petitioner's representative testified that he became aware that the XXXXX
return had not been filed nor paid when he was preparing their quarterly federal
returns. He then instructed the
responsible individual to submit the XXXXX and XXXXX returns together.
5.
Again, because of some internal problems within the Petitioner's office, the
XXXXX and XXXXX returns were not filed and paid until XXXXX.
6.
As a result of the late payment of the XXXXX and XXXXX withholding taxes,
penalties in the amount of $$$$$ and $$$$$ were assessed for the respective
months.
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 that sufficient cause has not been
shown which would justify a waiver of the penalty or interest associated with
the XXXXX and XXXXX XXXXX withholding tax periods. It is so ordered.
DATED
this 15 day of January, 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