93-1666
Withholding
Signed 5/13/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX
INC., :
)
Petitioner, :
) FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW,
) AND FINAL DECISION
COLLECTION
DIVISION OF THE :
UTAH STATE
TAX COMMISSION, ) Appeal No. 93-1666
:
Respondent. ) Account No. XXXXX
_____________________________________
STATEMENT OF
CASE
This matter came before the Utah State
Tax Commission for a formal hearing on XXXXX.
Lisa L. Olpin, Administrative Law Judge, heard the matter for and on
behalf of the Commission. Present and
representing the Petitioner was XXXXX, secretary.
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 XXXXX and XXXXX.
3.
According to Tax Commission records, Petitioner had been assessed late
filing and late payment penalties for the months XXXXX, XXXXX, XXXXX and
XXXXX. The Commission later abated the
penalties for the months XXXXX and XXXXX.
4.
Petitioner is seeking a waiver of the penalties and interest for the
remaining two months.
5.
According to XXXXX, a secretary at XXXXX, the corporation's payroll is
handled by an outside company called XXXXX (XXXXX).
6.
As far as she has been able to ascertain, XXXXX had a problem when it
was required to switch from filing quarterly returns to monthly returns.
7.
The Tax Commission allowed some leeway in this new monthly procedure and
waived the penalties on the initial months that this went into effect. The Commission, however, had refused to
waive the penalties on the months in question because the problem continued to
reoccur.[1]
8.
Ms. XXXXX had tried to contact XXXXX for an explanation and was
unsuccessful in her attempts to get an answer. In the meantime, she appeared at
the formal hearing to handle this appeal that Petitioner filed.
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
Petitioner has not presented any
evidence or testimony that would further enlighten the Tax Commission on the
circumstances of this appeal.
Based upon the foregoing, the Tax
Commission finds that sufficient cause has not been shown which would justify a
waiver of the penalties and interest associated with the withholding tax due on
the months of XXXXX and XXXXX XXXXX. It
is so ordered.
DATED this 13th day of May, 1994.
BY ORDER
OF THE UTAH STATE TAX COMMISSION.
W. 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(3)(a).
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