BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0640
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission for reconsideration of a
Commission decision denying a request for waiver of penalty assessments on
Petitioner's third and fourth quarter XXXXX withholding tax. Pursuant to Utah Code Ann. §63-46b-5(1)(b),
no hearing was held. A review of the
Petitioner's file served as the evidentiary basis for this decision.
Petitioner,
XXXXX, was in the start-up phase of business during the last half of
XXXXX. Petitioner failed to file
withholding reports for the third and fourth quarters of that year. After receiving delinquency notices,
Petitioner remitted the taxes due and requested a waiver of the $$$$$ penalties
which had been assessed. The penalties
were subsequently reduced to $$$$$; however, Petitioner requests that the
remaining $$$$$ penalty be waived.
FINDINGS
Utah
Code Ann. §59-10-406(1) stipulates that all employers must remit all taxes
withheld from employees' wages during the preceding quarter. This remittance is due on the last day of
the month following the calendar quarter. Thus, Petitioner's reports for the
third and fourth quarters were due not later than XXXXX and XXXXX,
respectively. The XXXXX remittances
were therefore untimely, which opened the Petitioner to liability for penalties
under Utah Code Ann. §59-1-401(1)(b).
This statute provides for a penalty of at least $$$$$ for each untimely
filing of any return. Petitioner was
justifiably assessed $$$$$ for each quarter's late filing. The fine has already been reduced, upon
division recommendation, to $$$$$.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision and order of the Commission that the
request for a waiver of the remaining $$$$$ penalty be denied.
DATED
this 6 day of October, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner