BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88 1147
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 a waiver of a penalty assessment on
Petitioner's first quarter XXXXX withholding tax return. Pursuant to Utah Code Ann. §63-46b-5(1)(b)
no hearing was held. A review of
Petitioner's file served as the evidentiary basis for this decision.
Petitioner,
XXXXX, failed to file a timely withholding tax return for the first quarter of
XXXXX and was assessed a late filing penalty.
The return, due XXXXX, was received by the Commission XXXXX.
FINDINGS
Utah
Code Ann. §59-10-406(1) stipulates that each employer shall file with the
Commission a withholding report for the preceding calendar quarter. This report
is due on or before the last day of the month succeeding the calendar
quarter. Failure to file the report as
required opens the employer to liability for late filing and late payment
penalties. Utah Code Ann. §59-1-401(1)(b)
stipulates that a penalty of the greater of $$$$$ or 10 percent of the tax due
shall be assessed for failure to file a timely no tax due return. Petitioner's
first quarter withholding tax return was due XXXXX but was not received by the
Commission until XXXXX. Petitioner's
failure to file a timely return opened him to liability for the late filing
penalty.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision of the Commission that the request
for waiver of penalty be denied.
DATED
this 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner