96-1046
Withholding
Signed 9/25/96
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 96-1047
:
COLLECTIONS
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Withholding
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Initial Hearing
pursuant to the provisions of Utah Code Ann. §59-1-502.5, on MMDDYY. Gail S. Reich, 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 and XXXXX of the Collections Division.
This
appeal involves penalty and interest imposed for late payment of state
withholding tax for January 19YY. The
penalty is $$$$$ and interest has accrued in the amount of approximately $$$$$.
At
the hearing, Petitioner indicated that the basis for the request is that the business
had been in existence for ten years with a good record and the error was
created in the transition to a new staff.
The Petitioner also indicated that it is a non-profit corporation. Respondent referred to the reasonable cause
criteria relied on in waiving penalty and indicated that the record shows that
this does not constitute the first time error on the account and no other
criteria exists which would justify a waiver.
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
The
Commission has reviewed the position of both parties and finds that the penalty
was properly imposed. 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 interest
or the penalty assessed for the January 19YY withholding tax period.
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 25th day of September, 1996.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissione
r