BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
91-1295
: Account
No. XXXXX
___________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. G. Blaine Davis, Administrative
Law Judge and Presiding Officer, heard the matter for and on behalf of the
Commission. Present and representing
the Petitioner were XXXXX and 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, XXXXX,
and XXXXX.
3. Petitioner timely filed and paid quarterly
payroll withholding reports, but for three of those months the amount withheld
exceeded the amount for filing quarterly, so that they were required to file
monthly for those months.
4. Petitioner overlooked filing monthly because
they were going through a problem with the Tax Commission attempting to receive
credit for certain overpayments of withholding taxes which they had made for
XXXXX, in the amount of $$$$$, and for XXXXX in the amount of $$$$$. They had attempted to obtain such credits by
making phone calls to the Tax Commission, writing letters, and had personally
been to the Tax Commission to try to receive those adjustments.
5. Petitioner's have otherwise historically
filed and paid their tax returns timely, and these returns would have been
timely if the amount withheld had not gone slightly over the amount required
for monthly payment instead of quarterly.
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 find, that sufficient cause has been
shown which would justify a waiver of the penalty, but sufficient cause has not
been shown which would justify a waiver of the interest associated with the
XXXXX, XXXXX and XXXXX withholding tax returns. It is so ordered.
DATED
this 6th day of December, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner