91-1925

Withholding Tax

Signed 4/15/92

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX ) AND FINAL DECISION

:

) Appeal No. 91‑1925

: Account No. XXXXX

________________________________

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. Petitioner was present and represented himself.

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 fourth quarter of XXXXX and the first quarter of XXXXX.

3. Petitioner was assessed two $$$$$ late penalties for failure to file and failure to pay for the two quarters in question. Interest was also assessed.

4. Petitioner ran his own construction business in the early XXXXX. By XXXXX or XXXXX, he terminated his business.

5. In XXXXX, Petitioner decided to begin his business again. In XXXXX he went to XXXXX in XXXXX to get the necessary tax papers. XXXXX acted as a liaison on tax information.

6. Through XXXXX, Petitioner requested a Utah State Employers withholding account number.

7. Petitioner re‑contacted XXXXX and the Tax Commission on numerous occasions trying to obtain his withholding number. He had received the account numbers and other information he had requested regarding other taxes he might owe.

8. Unsure of what to do, Petitioner sent in $$$$$ to cover his fourth quarter XXXXX withholding taxes on XXXXX without an account number.

9. On XXXXX, Petitioner received his withholding tax account number. He sent in his first quarter XXXXX withholding tax return with the $$$$$ payment that week.

10. Then on XXXXX, Petitioner received the notices of penalty and interest assessments on the two periods in question.

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

It appears that Petitioner did diligently attempt to gain a withholding tax account number in a timely manner and that he was frustrated in his efforts to file and pay when a new withholding account number was not forthcoming.

Based upon the foregoing, the Tax Commission finds that sufficient cause has been shown which would justify a waiver of the penalties associated with the fourth quarter of XXXXX and the first quarter of XXXXX in the amount of $$$$$. Interest is not waived. It is so ordered.

DATED this 15 day of April, 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

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).

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