BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1672
: 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. Petitioner was present and represented
himself.
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 July
through December XXXXX.
3. Petitioner filed his withholding tax return
on time. The $$$$$ remittance check,
however, bounced.
4. Petitioner was then assessed a ten percent
penalty for late payment plus interest.
5. Petitioner didn't realize that the check had
been returned until he received a notice from the Tax Commission.
6. Petitioner admitted that he had not balanced
his checkbook during the time in question.
7. The insufficient funds notice from the bank
was misplaced with Petitioner's incoming junk mail.
8. In the normal course of doing business,
Petitioner stated that he has several bank accounts. He transfers money into his checking account to cover checks.
9. Petitioner calls his bank to assure the transfer
is made.
10. In the past, Petitioner testified, the bank
would call him whenever there were insufficient funds in his checking account
so he could authorize a transfer.
11. In this present case, Petitioner thought he
had transferred sufficient funds to cover this withholding check.
12. Petitioner is upset that his bank did not
notify him of the insufficiency before returning the check.
13. Petitioner's bank wrote a letter stating
that Petitioner did not call to authorize a transfer; however, Petitioner had
sufficient funds in another account.
14. Petitioner also added that he requests the
Tax Commission to waive the penalty and interest in that he does a substantial
amount of dental care for state welfare recipients and receives very little, if
any, compensation therefrom.
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 penalty and interest assessments due
for the period in question. It is so
ordered.
DATED
this 18th day of February, 1993.
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