93‑0483
Withholding
Signed 10/15/93
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
)
XXXXX, ) FINDINGS OF FACT,
) CONCLUSIONS OF LAW,
) AND FINAL DECISION
)
) Appeal No. 93‑0483
) Account No. XXXXX
_____________________________________
STATEMENT OF
CASE
This matter came before the Utah State
Tax Commission for a formal hearing by telephone on XXXXX. Paul F. Iwasaki, Presiding Officer, heard
the matter for and on behalf of the Commission. Present by telephone 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 first and second quarters of XXXXX.
3.
The Petitioner's representative, who was its owner, filed and paid the
first and second quarter XXXXX withholding tax returns on XXXXX. The taxes due
for those respective periods were $$$$$, and $$$$$.
4.
The reason for the delay was that because of high overhead and mounting
debts, the Petitioner was financially unable to meet those obligations.
5.
As a result of the late filing and payment, penalties in the amounts of
$$$$$ and $$$$$ were assessed for the respective quarters.
6.
On XXXXX, the owner filed a petition for bankruptcy in the United States
Bankruptcy Court. On XXXXX, the owner
received her discharge in bankruptcy.
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 owner's discharge in
bankruptcy on XXXXX, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalties and interest associated
with the withholding taxes for the first and second quarters of XXXXX. It is so ordered.
DATED this 15 day of October, 1993.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
Val Oveson Roger O. Tew
Chairman Commissioner
Joe B. Pacheco Alice Shearer
Commissioner Commissioner
NOTICE: You have twenty (20) days after the date of
the final order to file a Request for Reconsideration or thirty (30) days after
the date of final order to file in Supreme Court a Petition for Judicial
Review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(2)(a).
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