97-0266
WITHHOLDING
Signed 6/25/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY A, )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION DIVISION
OF THE ) Appeal
No. 97-0266
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
8, 1997. Gail S. Reich, Administrative
Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by
telephone was PETITIONER REP.. Present
and representing Respondent were Laurie Allred and Vickie Christofferson of the
Collection Division.
Based upon the
evidence in the file and presented at the hearing, the Commission makes its:
FINDINGS
This appeal
involves withholding tax for September of 1996. A late filing penalty was imposed for #####. Petitioner indicated that computer problems
caused the delay and is requesting waiver of the penalty. Respondent indicated that the record shows
that there have been five delinquencies on this account and three waivers have
already been granted.
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 the entire matter and the positions of both the Petitioner and the
Respondent as asserted at the hearing.
The Tax Commission has determined that the circumstances do not rise to
the level of reasonable cause to justify waiver of the penalty imposed in this
instance. It is so ordered.
DATED this 25 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 25 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
^^