BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0626
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Pursuant
to 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, failed to file a timely no tax due withholding report for the second
quarter of XXXXX. Although XXXXX,
representative for Petitioner, claims the return was timely filed on XXXXX a
review of the file, which includes a copy of the envelope shows the tax return
was not postmarked until XXXXX. The return
was signed and dated XXXXX and it was received by the Utah State Tax Commission
on XXXXX.
FINDINGS
Utah
Code Ann. §59-10-406 stipulates that every employer shall file withholding
returns quarterly, with returns due the last day of the month following the
calendar quarter. In order to have
filed a timely report for the second quarter of XXXXX the Petitioner should
have filed on or before XXXXX. Utah
Code Ann. §59-1-401 (l)(b) provides that a penalty of at least $$$$$ shall be
assessed for failure to timely file a tax due or no tax due return. Because
Petitioner failed to file a timely return, the $$$$$ penalty is valid and
appropriate.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision of the Utah State Tax Commission
that the request for waiver of penalty be denied.
DATED
this 26 day of August, 1988.
BY ORDER OF THE STATE TAX COMMISSION UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner