93-0998
Withholding Tax
Signed 3/23/95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 93-0998
:
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Withholding Tax
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Settlement Conference
pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. G. Blaine Davis, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner was Mr. XXXXX, Controller and
Treasurer of Petitioner. Present and
representing Respondent were Mr. XXXXX, Legal Manager and Ms. XXXXX from the
Collection Division of the Utah State Tax Commission.
The
issue in this proceeding is a request for waiver of the penalty and interest
for the late filing and payment of the XXXXX payroll withholding tax.
The
XXXXX return was either seven days late or eight days late. The petitioner represented that it was seven
days late, and the respondent acknowledges that it was received at the Tax
Commission within eight days of the due date, together with payment of the full
amount of taxes due thereon.
Petitioner
represented that the delinquency was caused because of a change in the total
system of the computers which was in process at the end of the year, and also
because he was personally ill with the flu between Christmas and New Years and
was not back in the office until the second or third of XXXXX, and it was
another day or two before he discovered that the return had not been prepared,
filed and paid. He thereafter
immediately prepared the return and filed it, together with payment thereon.
Over
the last eight or nine years, Petitioner has had three or four other periods
when the returns were not filed and paid by the due date, but filing and
payment have not been a serious problem for Petitioner.
DECISION AND ORDER
Based
upon the information presented at the conference, and the records of the Tax
Commission, the Commission finds sufficient cause has been shown to waive the
penalty, but sufficient cause has not been shown to waive the interest assessed
for the month on XXXXX, XXXXX payroll withholding tax return.
This
decision does not limit a party's right to a formal hearing. However, this Decision and Order will become
the Final Decision and Order of the Commission unless any party to this case
files a written request within thirty (30) days of the date of this decision to
proceed to a Formal Hearing. Such a
request shall be mailed to the address listed below and must include the
Petitioner's name, address, and appeal number:
Utah State Tax Commission
Appeals Division
210 North 1950 West
Salt Lake City, Utah 84134
Failure
to request a Formal Hearing will preclude any further administrative action or
appeal rights in this matter.
DATED
this 23rd day of March, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^