BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX ) FINDINGS OF FACT,
XXXXX, : CONCLUSIONS OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1250
: 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. Present and representing the Petitioner were XXXXX, bookkeeper,
and XXXXX, corporate secretary.
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 period in question is December XXXXX.
3. Petitioner sent in its withholding return and
payment for the month in question on XXXXX, two weeks early.
4. When Petitioner noticed that the check had
not cleared its bank account at the end of January, it notified the Tax
Commission.
5. The Tax Commission told Petitioner it had received
only the withholding coupon, but not a check.
6. Petitioner immediately requested a stop
payment on the issuing check and re-issued a second check. This second check was hand-delivered to the
Tax Commission on XXXXX.
7. On XXXXX, the Tax Commission apparently
located the missing check and called wanting an explanation for why the bank
refused to honor this check.
8. Petitioner explained the history of events.
9. Petitioner was later assessed a penalty for
late payment. This penalty was subsequently
waived. Interest remains at issue.
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 interest associated with the
withholding tax due for the period in question. It is so ordered.
DATED
this 2nd day of October, 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