92-1211 - Withholding

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

XXXXX, ) AND FINAL DECISION

:

) Appeal No. 92-1211

: Account No. XXXXX

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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. Representing the Petitioner by telephone was XXXXX XXXXX, liaison officer of XXXXX XXXXX.

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 months XXXXX, XXXXX and XXXXX XXXXX.

3. XXXXX XXXXX, a division of XXXXX, handles Petitioner's payroll.

4. XXXXX XXXXX processed Petitioner's payroll on a quarterly basis, as usual, when all of a sudden it received a monthly withholding coupon book from the Tax Commission. This coupon book arrived after Petitioner had paid the months XXXXX, XXXXX and XXXXX on a quarterly basis.

5. The Tax Commission previously reduced the penalty assessment for late filing and late payment to $$$$$.

6. Petitioner requests a waiver of the remaining penalty and interest.

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 remaining penalty associated with the Petitioner's withholding tax for XXXXX, XXXXX and XXXXX XXXXX. The interest is not waived. It is so ordered.

DATED this 8th day of September, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner