BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1819
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on withholding tax account No. XXXXX for the first quarter of
XXXXX. An Informal Hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX
represented the Petitioner.
Petitioner
stated that the previous employee in charge of payroll quit after only a short
notice in order to have surgery. She
had only three to four days in which to train her replacement. The new employee in charge of payroll had
previous payroll experience but was not aware that she would not receive notice
from the state to file withholding returns.
During the transition of payroll personnel, the coupon book was
misplaced.
Respondent
assessed a penalty of $$$$$ and interest of $$$$$ on a tax due of $$$$$ for the
first quarter of XXXXX. Petitioner has
paid the tax and interest but requests a waiver of the penalty.
FINDINGS
Petitioner
had sufficient funds in his checking account with which to timely pay the
withholding tax.
Petitioner
has always timely paid the withholding tax except for the one quarter in
question.
Respondent
properly assessed penalty and interest on this account because the tax was, in
fact, paid on XXXXX. This was thirteen
days late. However, in consideration of
the fact that this is the first time that Petitioner has been late, and because
Petitioner discovered the error itself and immediately sent in the withholding,
the Tax Commission, in its discretion, reduces the penalty to $$$$$.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the penalty on
withholding tax account No. $$$$$ for the first quarter of XXXXX be reduced to
$$$$$.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 5 day of March, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner