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

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