91-1335 - Withholding Tax

 

BEFORE THE UTAH STATE TAX COMMISSION

__________________________

In Re: )

:

XXXXX ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

: AND FINAL DECISION

: Appeal No. 91-1335

____________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Lisa L. Olpin, 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 the months of XXXXX and XXXXX.

3. Petitioner has been required to make monthly filings and payments of withholding taxes since XXXXX.

4. For XXXXX, Petitioner owed $$$$$. Payment and filing were made on XXXXX, XXXXX days late. A penalty in the amount of $$$$$ was assessed, plus interest.

5. For XXXXX, Petitioner owed $$$$$. Payment and filing were made on XXXXX, XXXXX days late. A penalty in the amount of $$$$$ was assessed, plus interest.

6. Petitioner acknowledges it is responsible for the lateness and stated that the monthly filings have been difficult for XXXXX, an employee, to meet.

7. Petitioner requests a waiver or reduction of some sort in light of the fact that Petitioner was only days late in both instances with no intent to put the tax payment to other use.

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 & ORDER

Based upon the foregoing, the Tax Commission finds that sufficient cause has been shown which would justify a reduction of the penalty associated with the month of XXXXX to $$$$$. The penalty for the month of XXXXX is not reduced or waived. The interest is not waived. It is so ordered.

DATED this 13th day of February, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner