96-2317
COMPLIANT AUDIT
Signed 3/24/97
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
COMPANY C, )
:
Petitioner, ) ORDER
:
v. ) Appeal No. 96-2317
:
COLLECTION DIVISION OF THE ) Account
No. #####
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, )
Respondent. : Tax Type: Compliance Audit
_____________________________________
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 March 13, 1997. Gail S. Reich, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner by telephone was PETITIONERS
REP. Present and representing Respondent was RESPONDENT REP..
This appeal involves late filing and late
payment penalty of $$$$$ imposed for the fourth quarter of 1995. The withholding tax was due January 31, 1996
and was filed and paid February 22, 1996.
The record shows that it was the result of computer system problem and
the Petitioner caught the problem and corrected it immediately prior to any
notification from the Tax Commission.
As a result the Division has recommended that the penalty be waived.
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 been shown to waive the penalty imposed for the fourth quarter
1995.
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 24 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
^^