BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX, ) AND FINAL DECISION
:
) Appeal No.
92-0009
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. XXXXX, Presiding Officer, heard
the matter for and on behalf of the Commission. Petitioner was represented by XXXXX by telephone.
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 XXXXX and
XXXXX quarters of XXXXX.
3. Petitioner filed and paid its XXXXX quarter
XXXXX withholding tax three months late.
4. Petitioner filed and paid its XXXXX quarter
XXXXX withholding tax three and a half months late.
5. As a result of the untimeliness, Petitioner
was assessed two $$$$$ late penalties for each quarter plus interest and legal
fees.
6. Petitioner was late paying $$$$$ for the
XXXXX quarter XXXXX and $$$$$ for the fourth quarter XXXXX.
7. Petitioner's owner, XXXXX, testified that he
hired his daughter, a recent high school graduate, to handle the bookkeeping
for the business.
8. She was learning her job duties and
responsibilities when she missed filing and paying the withholding taxes.
9. XXXXX testified that his daughter had the
withholding coupon book, but didn't understand how to properly handle the
taxes.
10. Previous to his daughter's employment as
bookkeeper, XXXXX handled the taxes.
11. He felt that he probably should have more
closely supervised his daughter.
12. XXXXX would prefer the Tax Commission to
send him monthly notices rather than require him to remember to send in the
withholding coupons.
13. Petitioner had been late once back in XXXXX.
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 not been
shown which would justify a waiver of the penalties associated with the
withholding tax for the XXXXX and XXXXX quarters of XXXXX. Interest is not waived. It is so ordered.
DATED
this 12th day of January, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman