BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
: Appeal No.
91-0804
: 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 period in question is XXXXX.
3. On XXXXX, the accounts payable clerk for the
Petitioner issued a check in the amount of $$$$$ which represented the
withholding tax for XXXXX. The check
and the return were mailed on that same date.
4. Due to an error, the return and check were
mailed to the XXXXX office of the Utah State Tax Commission.
5. The Petitioner was never credited with
filing the return nor submitting the tax due.
6. The Petitioner was unaware of the problem
until it received notice from the Commission in XXXXX that the withholding
return had not been received. Upon receipt of such notice, the Petitioner
stopped payment on the outstanding check and issued another.
7. The initial check and return has not been
located, nor has the check been returned to the Petitioner.
8. Sufficient funds existed in the Petitioner's
account to cover the initial check had it been presented for payment.
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 been
shown which would justify a waiver of the penalty associated with the
withholding tax for XXXXX. It is so
ordered.
DATED
this 15 day of August, 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