94-1416
Withholding Tax
Signed 4/12/95
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 94-1416
:
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 were XXXXX. Present and representing Respondent was
XXXXX.
Penalties
of $$$$$ with interest of approximately $$$$$ for the XXXXX period, penalties
of $$$$$ with interest of approximately $$$$$ for the XXXXX period and
penalties of $$$$$ with interest of approximately $$$$$ for the XXXXX period
were assessed against Petitioner relating to withholding tax. Petitioner had
requested a waiver of the penalties and interest from the Collection Division
Waiver Unit which was denied. At the
conference Petitioner's representatives explained that since early XXXXX
withholding tax payments were made prior to the date they were due. In XXXXX Petitioner's bookkeeper was making
payments at the same time as the payroll.
No payments were ever late and Petitioner was always in a positive
position. In fact, Petitioner's
representatives stated, Petitioner was entitled to a refund for overpayment of
withholding taxes in the amount of $$$$$. Petitioner's representatives thought
that because the payments had been made earlier than the due date, the dates on
the payment coupons did not match up so payments were credited incorrectly by
the Tax Commission. Petitioner's
representatives thought that this might be the reason why the penalties and
interest were assessed.
Petitioner
provide a complete withholding reconciliation for the XXXXX which supported
Petitioner's statements. Further,
Petitioner was concerned that a XXXXX on Petitioner's XXXXX XXXXX taxes.
Respondent,
upon reviewing the withholding reconciliation, requested a continuance to have
Account Resolution review the information.
Upon
review of the information supplied by Petitioner, Account Resolution verified
the information, determined that Petitioner had indeed made an overpayment of
$$$$$ which would be refunded to Petitioner, waived the penalties and interest
that are the subject of this appeal and removed the XXXXX for XXXXX XXXXX.
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 or
reduce any remaining penalties and interest assessed relating to withholding
tax for the XXXXX filing 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 12th day of April, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^