BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX INC., ) AND FINAL DECISION
:
) Appeal No.
92-1638
: 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, Petitioner's office manager.
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 months in question are August XXXXX and
September XXXXX.
3. Petitioner's office manager, XXXXX, receives
a monthly coupon from XXXXX, the company that handles Petitioner's payroll,
indicating the amount of withholding tax Petitioner must remit to the state.
4. In this case, Ms. XXXXX somehow mixed up the
August, September and October XXXXX coupons.
She sent in the September coupon for August, the October coupon for
September and the August coupon for October.
The amount of the corresponding payment reflected the amount shown on
the coupon.
5. Apparently, because these coupons reflected
different months other than the month currently due, the Tax Commission became
confused.
6. In any case, by the end of November XXXXX,
Petitioner did pay all of the withholding taxes due for August, September and
October XXXXX, but not in proper order.
7. Ms. XXXXX did try to straighten out the
problem as she was equally confused as to what happened.
8. She attempted to pay the penalty and
interest assessments by check, but the waiver department refused, saying it
would be taken care of.
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 penalty and interest assessments on
withholding tax due for the months August and September XXXXX. It is so ordered.
DATED
this 7th day of January, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner