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