BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1841
:
_____________________________________
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 XXXXX and XXXXX.
3. The Petitioner filed and paid its XXXXX
withholding tax on XXXXX, approximately seven days late. The filing and payment were made late
because the person who had been responsible for making such payments had been
replaced. The new person responsible
was unaware of the time requirements and thus was late in filing and paying the
withholding tax for that period.
4. The Petitioner filed and paid its XXXXX
withholding tax on XXXXX, approximately seven days late. The filing and payment were late because the
Petitioner had a policy which required two signatures on checks drawn in excess
of ten thousand dollars. In this case,
both individuals whose signatures were required on the check were out of town
when the return became due.
5. For the XXXXX period, the Petitioner had a
withholding tax liability in the amount $$$$$.
The Petitioner was assessed a penalty in the amount of $$$$$ plus
interest for the late payment and filing.
6. For the XXXXX period, the Petitioner had a
withholding tax liability of $$$$$. The
Petitioner was assessed a penalty in the amount of $$$$$ plus interest for the
late payment and filing.
7. The Petitioner's representative testified
that the Petitioner has changed its procedures to help eliminate the
problem. Specifically, the Petitioner
is now issuing the checks earlier and have also allowed a signature stamp to be
used in place of the required signatures in the event that such is necessary to
avoid a late filing.
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 associated with
the periods in question. Therefore, the
request of the Petitioner is denied. It
is so ordered.
DATED
this 25th day of February, 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