BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0506
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented the
Petitioner. XXXXX testified that he was
sure that he filed and paid the XXXXX, withholding tax timely. Following the hearing he provided the
Appeals Section with copies of the fronts and backs of the check for the
withholding tax plus checks immediately proceeding and following the
withholding tax check. All three of
these checks were dated XXXXX, which indicates that the withholding tax return
and payment were made timely. XXXXX
also testified that the XXXXX, return and payment were misfiled unintentionally
and not discovered until the next quarter's payment was due. Petitioner testified that because the state
did not have the use of the withholding tax owing for the XXXXX, Petitioner
agreed that they should pay interest for the three months. XXXXX requested however that penalty and
interest for the XXXXX, and penalty for the XXXXX, be waived.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to waive the penalty and interest for the XXXXX. The return and payment appear to have been timely filed even
though Respondent's records indicate otherwise. The Commission declines to waive the penalty for the late filing
of the XXXXX, return. However, in
accordance with the Commission's earlier decision, the Commission approves
reduction of the penalty to 15% of the tax that was due ($$$$$) or $$$$$. Interest will continue to accrue at the
statutory rate (12%) until paid.
DATED
this 1 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner