97-0467

WITHHOLDING

Signed 6/25/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY C, )

:

Petitioner, ) DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 97-0467

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 was PETITIONER REP., accountant. 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 from May, June and July of 1996. This is a waiver request for penalty only. A late filing penalty and late payment penalty of $$$$$ each were imposed for May. Late filing and late payment penalties of $$$$$ each were imposed for June. Late filing and late payment penalties of $$$$$ each were imposed for July.

Petitioner explained that there was a change in personnel on July 1 which resulted in the problem. Respondent indicated that the first notice was sent on August 22, 1996 and payment was not made until December of 1996. Respondent further indicated that this is not the first delinquency. Respondent asserted that it is Petitioner=s responsibility to see that withholding taxes are filed and paid in a timely fashion.

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 Petitioner and Respondent. Unfortunately, the Commission is unable to find sufficient cause existing to waive the penalty. 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

^^