BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1387
: 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. Present and representing the Petitioner was
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 periods in question are the first three
quarters of XXXXX.
3. Petitioner operated a sole proprietorship
until December XXXXX when it incorporated.
Up until that time, the owner filed and paid his taxes on a year-end
basis.
4. After the business incorporated, Petitioner
began receiving information from the I.R.S. and Job Service. At some point in XXXXX, Petitioner contacted
the Tax Commission to ascertain filing requirements.
5. The Tax Commission told Petitioner to wait
until it received the withholding coupons before filing; otherwise, the
Commission wouldn't know what to do with the money sent.
6. Knowing that some amount would be due in
withholding taxes, Petitioner withheld ten percent of the two employees'
paychecks while awaiting receipt of the coupons.
7. The coupons arrived in XXXXX whereupon
Petitioner promptly sent in the first three quarters' returns and payments on
December 12th.
8. Petitioner was assessed late filing and late
payment penalties on each of the three quarters, plus interest.
9. The Tax Commission previously reduced the
total penalty assessment amount to $200.
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 remaining penalties associated with
the periods in question. Interest is
not waived. It is so ordered.
DATED
this 6th day of November, 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