89-0383 - Withholding

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 89-0383

COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION,            :

                                                                                    :           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act for an informal hearing.  No hearing was requested; therefore, the matter was conducted by review of the file before the Tax Commission.

            The Petitioner was a new business whose first payroll was issued during the end of the second quarter XXXXX.  The Petitioner was unaware at that time that quarterly tax for that period needed to be filed.  The Petitioner realized when they were preparing their third quarter withholding that payment for the second quarter should have been made in XXXXX.  At that time, the Petitioner remitted the taxes due for the second quarter along with those due for the third quarter.  The amount due for the second quarter XXXXX was $$$$$.

            As a result of the late payment and filing of the second quarter XXXXX withholding tax, the Petitioner was assessed a penalty in the amount of $$$$$ and interest in the amount of $$$$$.  The penalty was subsequently waived by Commission action to $$$$$.  Petitioner requests that the remaining penalty be waived.

DECISION AND ORDER

             Based upon the foregoing, the Tax Commission finds that sufficient cause exists to waive the penalty associated with the second quarter XXXXX withholding tax period.  Interest should be calculated from XXXXX to XXXXX.  It is so ordered.

            DATED this 29th day of March, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner