98-0022
Withholding Tax
Signed 3/10/98
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioner, : DECISION
:
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 98-0022
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 provisions of
Utah Code Ann. §59-1-502.5 An Initial
Hearing was held on March 3, 1998. G. Blaine
Davis, Administrative Law Judge, heard the matter for and on behalf of the
Commission. Present and representing
Petitioner were PETITIONERS REP. and PETITIONERS REP.. Present and representing Respondent were Ms.
Laurie Allred and Ms. Vickie Christoffersen, of the Collection Division.
Based
upon the evidence in the file and presented at the hearing, the Commission
makes its:
FINDINGS
Petitioner’s
withholding tax return for the quarter of April through June of 1997 was
late. Petitioner represents that it was
because of an employee who was correctly instructed, but failed to do the
job. Petitioner inquired about the tax
return, but the employee lied to Petitioner and told him that it was done, when
in fact it was not done.
The
delinquency is the first delinquency within the last three years. Accordingly, the Collection Division
recommended that the penalty 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
The
Tax Commission finds sufficient cause does exist to waive the penalty
associated with the withholding tax return for the second quarter of 1997. It is so ordered.
This
Decision does not limit a party’s right to a Formal Hearing. Any party to this case may file a written
request within thirty (30) days of the date of this decision to proceed to a
Formal Hearing. Such a request shall be
mailed to the address listed below and must include the Petitioner’s name,
address, and appeal number:
Utah State Tax Commission
Appeals Division
210 North 1950 West
Salt Lake City, UT 84134
Failure
to request a Formal Hearing will preclude any further appeal rights in this
matter.
DATED
this 10 day of March, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. BLAINE DAVIS
Administrative Law
Judge
The
agency has reviewed this case and the undersigned concur in this decision.
DATED
this 10 day of March, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^