BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0403
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Tax Commission on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Tax
Commission. XXXXX was present.
Petitioner
presented evidence that the withholding tax checks are made out each month and
kept in an envelope. At the end of the
quarter the checks and the returns are then sent to the Tax Commission. It was discovered after two quarters returns
had been filed, that they had been filed without payment. This was first
brought to the attention of the Petitioner by a notice from the Tax Commission
after the second quarter was due.
Petitioner
argued that had the Tax Commission notified the Petitioner promptly and timely
the second quarter would not have been paid late. Petitioner uses this argument to request that the penalty for the
second quarter be waived.
In
addition, it appears that the Petitioner has paid penalty and outstanding interest
twice. A check for $$$$$ was paid on
XXXXX. A check for $$$$$ was paid on XXXXX, and an additional check of $$$$$
was paid in XXXXX. The total penalty
was $$$$$.
The
penalty was calculated as follows for the first quarter of XXXXX. The due date
for the payment was XXXXX, it was eventually paid on XXXXX, eight months
later. The statute calls for a 5% per
month, not to exceed 25% penalty for late payment. Twenty-five percent of the tax due of $$$$$ equals $$$$$. The second quarter of XXXXX was 1 1/2 months
late which would give a 10% penalty of the $$$$$, which would equal $$$$$. Adding those two together equals $$$$$.
DECISION AND ORDER
It
is the Decision and Order that the penalty of $$$$$ be affirmed. It is further
ordered that all overpayments be refunded to the Petitioner.
DATED
this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF AH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner