BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-0866
: 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. Representing the Petitioner by telephone was XXXXX, payroll tax manager.
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 XXXXX and XXXXX.
3. In reference to XXXXX, Petitioner filed and
paid its withholding tax one week late.
The return and payment were mailed on XXXXX. A 10% penalty plus interest was assessed.
4. In reference to XXXXX, Petitioner filed and
paid its withholding tax one week late also.
A 10% penalty plus interest was assessed.
5. In XXXXX, Petitioner promoted one of its
payroll clerks to payroll tax manager.
At this time, Petitioner also transferred its accounting function from
New York to California.
6. In reorganizing the payroll department, the new
tax manager needed time to familiarize herself with the position as well as
train new employees.
7. Petitioner could not find the coupon book
for filing the withholding returns.
Petitioner called the Tax Commission to have another one sent. In the meantime, Petitioner found the coupon
book and mailed in the payment and return late.
8. Petitioner was late once before 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
Petitioner
was late three times in XXXXX in filing and paying withholding taxes. Sufficient cause has not been shown to grant
a waiver of the penalties and interest assessed. It is so ordered.
DATED
this 20th day of August, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner