BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
) Appeal No.
92-1510
: Account
No. XXXXX
____________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was
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 fourth
quarter of XXXXX, the fourth quarter of XXXXX, the first and second quarters of
XXXXX, fourth quarter of XXXXX and the first quarter of XXXXX.
3. For the fourth quarter of XXXXX and the
fourth quarter of XXXXX, the Petitioner did not file its return until
XXXXX. The Petitioner's representative
testified that for those quarters he simply overlooked paying and filing the returns
in a timely manner.
4. During the remaining periods, the
Petitioner's representative testified that the company suffered cash flow
problems. Because of those problems the
Petitioner was not able to timely file and pay the taxes due. The Petitioner also testified that because
of a lawsuit which the company was involved in, a $$$$$ account receivable was
attached by the District Court and was not available to pay the necessary
taxes.
5. As a result of the failure to timely file
and pay the taxes due, the Petitioner was assessed penalties in the amount of
$$$$$, $$$$$, $$$$$, $$$$$, $$$$$, $$$$$ plus interest for the respective
quarters in question.
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
Under
the facts of the present case, the Tax Commission finds that sufficient cause
has not been shown which would justify a waiver of the penalties or interest
associated with the withholding tax periods in question. Therefore, the
Petitioner's request is denied. It is
so ordered.
DATED
this 12th day of November, 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