BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX, M.D., ) AND FINAL DECISION
:
) Appeal No.
92-1750
: 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. XXXXX, Petitioner's office manager,
represented Petitioner by telephone.
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 the first quarter
of XXXXX.
3. Petitioner's wife, XXXXX, handles the
bookkeeping for her husband's medical office.
4. Ms. XXXXX explained that "I, as a
mortal, merely forgot" to file and remit the withholding tax due on the
quarter in question.
5. The return and payment were due XXXXX; they
were not received at the Tax Commission until XXXXX.
6. Petitioner feels that the ten percent
penalty assessment is excessive under the circumstances. Ms. XXXXX believes that a reminder notice
would have helped Petitioner avoid the penalty and interest assessments.
7. Petitioner was late one other time in XXXXX
when Ms. XXXXX missed the filing because of her sister's death. Petitioner paid a penalty at that time.
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
A
ten percent negligence penalty is appropriate when the taxpayer has failed to
pay taxes and a reasonable investigation into the applicable rules and statutes
would have revealed that the taxes were due.
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
associated with the first quarter XXXXX withholding tax. 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