97-0160

WITHHOLDING

Signed 4/21/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY C, )

:

Petitioner, ) DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 97-0160

UTAH STATE TAX COMMISSION, :

STATE OF UTAH, ) 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 proceedings. A hearing was held on April 16, 1997. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONERS REP.. Present and representing Respondent were Laurie Allred and Vickie Christoffersen of the Collection Division.

Based upon the evidence in the file and presented at the hearing, the undersigned makes the following:

FINDINGS

This appeal involves a late filing penalty of $$$$$ imposed for withholding tax for April of 1996. Approximately $$$$$] of interest has accrued. The Respondent has recommended waiver of the penalty based on the circumstance that Petitioner caught the error before notification by the Tax Commission. The filing was due May 31, 1996 and was filed and paid on June 11, 1996.

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 undersigned finds sufficient cause does exist to waive the penalty but not the interest associated with the period in issue.

DATED this 21 day of APRIL, 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 APRIL, 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-1 et. seq.)

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