97-0152
WITHHOLDING
Signed 6/23/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY C, )
:
Petitioner, ) DECISION
:
v. )
:
AUDITING DIVISION
OF THE ) Appeal No. 97-0152
UTAH STATE TAX
COMMISSION, :
) Account No. #####
:
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 adjudicative
proceeding. A hearing was held on May
15, 1997. Gail S. Reich, Administrative
Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was
PETITIONER REP.. Present and
representing Respondent were Dan Engh and Frank Hales of the Auditing Division.
Based upon the
evidence in the file and presented at the hearing, the Commission makes its:
FINDINGS
This appeal
involves the 1995 withholding tax year.
This case involves a $$$$$ penalty which was imposed as a 10% penalty
for a failure to reconcile the withholding with the end of the year record. Approximately $$$$$ of interest accrued on
the matter which Petitioner is not contesting.
The record shows that this constitutes first time error for the
Petitioner.
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 associated with the
period in issue. It is so ordered.
DATED this 23 day
of JUNE, 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 23 day
of JUNE, 1997.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Alice Shearer
Commissioner Commissioner
^^