96-2304

Withholding Tax

Signed 3/11/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY C, :

Petitioner, : INFORMAL DECISION

:

v. : Appeal No. 96-2304

:

COLLECTION DIVISION OF THE : Account No. #####

UTAH STATE TAX COMMISSION, :

Respondent. : Tax Type: Withholding Tax

_____________________________________

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. As provided for by Utah Code Ann. §63-46b-5, this decision is being based solely upon the documentary evidence or record contained in the Tax Commission's file.

FINDINGS

This case involves withholding tax for the first quarter of 1996. A late filing penalty of $$$$$ and a late payment penalty of $$$$$ was imposed with approximately $$$$$ having accrued in interest. The filing and payment were due April 30, 1996. Filing occurred on June 4, 1996, and final payment was made July 31, 1996.

Although Petitioner claims he was not operating during the period in issue, he did actually file a return showing funds due and did pay the tax, albeit in a late fashion. The account shows numerous delinquencies prior to this matter so that it does not qualify for first time error.

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 has reviewed this matter and finds sufficient cause does not exist to waive the penalty or the interest. It is so ordered.

DATED this 11 day of March, 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 11 day of March, 1997.

BY 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.)

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