BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
91-0967
: 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 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. Petitioner's withholding tax report and
remittance for XXXXX was due by XXXXX.
Because of an error of Petitioner's clerical staff, the report was not
filed until XXXXX. Payment of the tax
due in the amount of $$$$$ was made at that time.
4. Late filing penalty was assessed against
Petitioner in the amount of $$$$$.
5. Commission records show that Petitioner has
properly filed its withholding tax returns prior to the period in question, as
well as after that period. Petitioner
has also fully paid its tax liability when due.
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
Petitioner's failure to timely file its withholding tax return for XXXXX was
corrected within a short time. The
Petitioner's record of compliance with withholding tax filing and payment requirements
establishes that the foregoing was an inadvertent error, unlikely to recur.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalty associated with Petitioner's
withholding tax liability for XXXXX.
Interest is not waived, but will be recomputed in accordance with this
decision. It is so ordered.
DATED
this 10th day of December 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