94-1409
Withholding Tax
Signed 3/15/95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 94-1409
:
COLLECTION
DIVISION OF THE : Account No. XXXXX
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. Jane Phan, Administrative Law Judge, heard
the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX. Present and representing Respondent was
XXXXX.
Penalties
of $$$$$ and interest of $$$$$ were assessed against Petitioner relating to
withholding tax for the XXXXX XXXXX, XXXXX filing periods. The underlying amount of withholding tax
owed for these periods was $$$$$. Petitioner
had requested a waiver of penalties and interest from the Collection Division
Waiver Unit which did reduce the penalty to $$$$$. Petitioner is appealing the remaining penalty but not the
interest.
Petitioner's
representative stated that Petitioner is a
XXXXX and during the periods in question had a XXXXX who inadvertently
neglected to file the withholding tax for the periods in questions. When
Petitioner discovered the error it was prior to any contact from the Tax
Commission and Petitioner immediately filed and paid the tax due.
Respondent
agreed that Petitioner had corrected the error
prior to any contact from the Tax Commission. Respondent stated that Petitioner's payment history was
excellent. For these reasons Respondent
felt that Petitioner had shown reasonable cause and recommended the penalty be
waived.
DECISION AND ORDER
Based
upon the information presented at the conference, and the records of the Tax
Commission, the Commission finds sufficient cause has been shown to waive the
remaining penalties of $$$$$ assessed relating to withholding tax for the
XXXXX, periods.
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 15th 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
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