96-2222
Withholding
Signed 3/21/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioner, : INFORMAL DECISION
:
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 96-2222
UTAH STATE TAX COMMISSION, :
: Serial No.
#####
:
Respondent. : Tax Type: Withholding
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. An Informal Hearing was held on December 18,
1996. Gail S. Reich, Administrative Law
Judge, heard the matter for and on behalf of the Commission. Representing Petitioner by telephone was
PETITIONER. Present and representing
Respondent was RESPONDENT REP. of the Collection Division.
Based
upon the evidence in the file and presented at the Informal Hearing, the
Commission makes its:
FINDINGS
1. This matter involves penalty and interest
imposed for the April, 1996, withholding period. Petitioner indicated that the check had been mailed in a timely
fashion. Petitioner was able to show
evidence of the initial check and that adequate funds were available at the
time the original check was made. Based
on taxpayer providing proof of timely mailing of the original check, the
Respondent recommended waiver of the penalty.
Since Petitioner had the benefit of the funds until actual payment, no
grounds exist to waive the 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
The
Tax Commission finds sufficient cause does exist to waive the penalty, but not
the interest associated with April, 1996 withholding tax. It is so ordered.
DATED
this 21 day of February, 1997.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
________________________
Gail
S. Reich
Administrative
Law Judge
The
agency has reviewed this case and the undersigned
concur in this decision.
DATED
this 21 day of February , 1997.
BY THE ORDER OF THE UTAH STATE TAX
COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
NOTICE: You have twenty (20) days after the date of
a 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 a final order to file a Petition for Judicial Review by trial de novo in
district court. (Utah Administrative
Rule R861-1A-5(P) and Utah Code Ann. §63-46b-13 et. seq.)^^