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
___________________________________
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