BEFORE THE UTAH STATE TAX
COMMISSION
___________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
: Appeal No.
91-0456
: Account
No. XXXXX
______________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Alan Hennebold, Presiding
Officer, heard the matter for and on behalf of the Commission. Present by telephone and representing the
Petitioner was XXXXX, Petitioner's Assistant General Manager.
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 XXXXX.
3. In filing Petitioner's withholding taxes for
XXXXX, XXXXX completed and submitted a coupon intended for use in XXXXX. As a result, Petitioner's XXXXX tax payment
was credited to the XXXXX tax period.
4. When XXXXX prepared Petitioner's withholding
tax for XXXXX, she discovered her earlier error. She therefore used the XXXXX coupon to replace the missing XXXXX
coupon. She wrote on the coupon that it
should be considered as Petitioner's XXXXX filing. However, it was applied by Commission staff to the XXXXX tax
period.
5. Because Petitioner's tax filings for XXXXX
and XXXXX were switched, the XXXXX withholding tax return appeared to have been
filed past its due date. Penalty of $$$$$ and associated interest was therefore
imposed against Petitioner.
CONCLUSIONS OF LAW
Utah
law authorizes imposition of a 10% penalty for late filing of tax returns. (Utah Code Ann. §59-1-401(2).)
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
In
the present case, it appears that Petitioner's only error was using the wrong
coupon to file its XXXXX withholding tax.
Even with that error, the tax itself was paid to the Commission on time.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of penalty and interest in connection with
Petitioner's withholding tax liability for XXXXX. It is so ordered.
DATED
this 15th day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes *
Commissioner Commissioner