BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No. 88-2853
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah Rules of
Administrative Procedure and the Administrative Procedures Act for informal
proceedings. No hearing was requested,
therefore, the matter was conducted by review of the file before the Tax
Commission.
The
Petitioners allege that the quarterly withholding return and payment for those
taxes for the fourth quarter of XXXXX was mailed by the Petitioner, but not
received by the Commission. As a result
of the late payment and filing of the withholding taxes for that period, the
Petitioners were assessed a penalty in the amount of $$$$$ and interest in the
amount of $$$$$ The Petitioners submitted a photo copy of the original check
and a copy of the stop payment order as evidence of original payment.
By
Commission action, the penalty associated with the withholding taxes for the
fourth quarter of XXXXX was waived. The
Petitioner now seeks waiver of the interest assessed in the amount of $$$$$. However, the interest is for the use of the
money during the period of time, and the state was deprived at the use of the
money while the Petitioner continued to have the money.
DECISION AND ORDER
The
Tax Commission find sufficient cause does not exist to waive the interest
associated with withholding taxes for the fourth quarter of XXXXX. It is so ordered.