97-1193
WITHHOLDING
Signed 9/15/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY A )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION DIVISION
OF THE ) Appeal
No. 97-1193
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
August 28, 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 was Laurie Allred of the Collection
Division.
Based upon the
evidence in the file and presented at the hearing, the Commission makes its:
FINDINGS
This appeal
involves penalties for withholding tax imposed for July and October, 1996. Petitioner is requesting a waiver of penalty
and interest for the two periods. The
Division has already waived the penalty imposed for July based on first time
error. The problem arose as the result
of a Tax Commission error in providing the Petitioner with quarterly coupons
for payment. Based upon that error, the
Division has recommended that the penalty and interest for both July and
October be waived.
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
After a thorough
review of the entire matter and based upon the recommendation of the Division,
it is hereby determined that sufficient cause does exist to waive the penalty
and interest associated with the July and October withholding periods for 1996. It is so ordered.
DATED this 15 day
of SEPTEMBER, 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 15 day
of SEPTEMBER, 1997.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^