88-0626 - Withholding Tax

 

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