BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX, )
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 91-1549
UTAH STATE TAX COMMISSION, :
Respondent. :
____________________________________
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 in behalf of the Commission. Present and representing the Petitioner was XXXXX, accountant.
Based
upon the evidence and testimony presented at the hearings, 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. XXXXX of XXXXX Tax and Accounting, Inc. is
responsible for Petitioner's withholding tax returns.
4. On XXXXX, XXXXX underwent open heart
surgery. He returned to work six weeks
later.
5. Upon returning to work, he learned that
Petitioner's XXXXX withholding tax return had not been filed nor had the taxes
been paid. XXXXX immediately filed
Petitioner's return and tax payment in the amount of $$$$$. Because this occurred eleven days after the
due date, a ten percent penalty plus interest was assessed.
6. This is the only time Petitioner has been
late in filing and paying taxes in over XXXXX years.
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 taxes due for the month of XXXXX.
The interest is not waived. It
is so ordered.
DATED
this 13 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