91-1549 - Withholding Tax

 

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