97-0027

WITHHOLDING

Signed 3/18/97

BEFORE THE UTAH STATE TAX COMMISSION

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COMPANY A , )

Petitioner, : INFORMAL DECISION

)

v. : Appeal No. 97-0027

)

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

UTAH STATE TAX COMMISSION, )

Respondent. : Tax Type: Withholding Tax

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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 appeal involves withholding tax for August of 1996. A penalty was imposed in the amount of $$$$$. In Petitioner=s letter submitted in support of this appeal, reference is made to timely payment for July. However, the period in issue here, that the penalty was imposed for, is the month of August, which was due September 30. The check shows a date of October 3, and was sent in an envelope postmarked October 10. This does not constitute first time error but rather is a seventh error indicated on the history of this account.

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

It is hereby determined that sufficient cause does not exist to waive the penalty or interest associated with August, 1996 withholding tax. It is so ordered.

DATED this 18 day of MARCH, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

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GAIL S. REICH

ADMINISTRATIVE LAW JUDGE

The agency has reviewed this case and the undersigned concur in this decision.

DATED this 18 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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