95-1038

Withholding Tax

Signed 9/25/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner, : ORDER

:

v. : Appeal No. 95-1038

:

COLLECTION DIVISION : Account No. XXXXX

OF THE UTAH STATE :

TAX COMMISSION, :

Respondent. : Tax Type: Withholding Tax

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an Informal Hearing pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by telephone was XXXXX. Present and representing Respondent was XXXXX.

This appeal involves a request for waiver of penalty and interest for the third quarter of XXXXX withholding tax. Late filing and late payment penalty were imposed in the amount of $$$$$ with interest accruing to approximately $$$$$.

Petitioner explained this resulted from an oversight, having misplaced the appropriate file. Respondent indicated at the hearing that the circumstances do not rise to the level of reasonable cause to justify waiver of the penalty or interest.

APPLICABLE 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(10).)

DECISION AND ORDER

Based upon the information presented at the hearing, and the records of the Tax Commission, the Commission finds sufficient cause has not been shown to waive the penalty or interest assessed for the third quarter of XXXXX. It is so ordered.

DATED this 25 day of September, 1995.

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 with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of the final order to file a.) A petition for Judicidal Review in the Supreme Court, or b.) A petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5 (P) and Utah Code Ann. §59-1-601 (1),63-46b-13 (1), 63-46-14 (3) (a).)

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