BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0598
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Pursuant
to the Utah Code Ann. § 63-466-5 (l)(b), no hearing was held. A review of the
Petitioner's file served as the evidentiary basis for this decision.
Petitioner,
XXXXX, filed an untimely withholding return for the first quarter of
XXXXX. This was the first report due on
Petitioner's account and no tax was due.
FINDINGS
Utah
Code Ann. §59-10-406 (1) stipulates that employers must file withholding
reports on or before the last day of the month following the calendar quarter
and Utah Code Ann. §59-10-406 (7) allows for the assessment of penalties for
failure to do so.
Petitioner's
first quarter reports, which were due XXXXX, but were not received until XXXXX,
were untimely. The penalty for failure
to file a timely no tax due return as set forth in Utah Code Ann. §59-1-401
(l)(b) is $$$$$. Thus, the penalty
assessed is appropriate and in accordance with the Utah Tax Code.
However,
Utah Code Ann. § 9-1-407 (7) authorizes the Commission to waive such penalties
upon a showing of a reasonable cause.
Because this was Petitioner's first filing experience and no tax was
due, the Commission will exercise its discretionary authority and waive the
penalty.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission that the request for a waiver of penalty be granted.
DATED
this 26 day of August, 1988.
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