89-0610 - Withholding

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,                                                                                 )

            Petitioner,                                                         :

v.                                                                                 :           ORDER

                                                                                    :

                                                                                    :           Appeal No. 89-0610

COLLECTION DIVISION OF THE                          :

STATE TAX COMMISSION OF UTAH,                  )

                                                                                    :           Acct No.XXXXX

            Respondent.                                                     :

_____________________________________

            This matter comes before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure in the Administrative Procedures Act for informal adjudicative proceedings.  No hearing was requested by the Petitioner. This matter is submitted on the record before the Commission.  The Tax Commission issues this decision based upon information contained in the file.

DECISION AND ORDER

            The Petitioner filed its second quarter XXXXX, withholding tax return in a timely fashion and submitted check number XXXXX in payment thereof in the amount of $$$$$.  The return and check were mailed on XXXXX.  However, it did not clear the bank.  In checking with his bank statement, the Petitioner reconciled the account, contacted his bank and issued a new check for payment of the amount due.  The Petitioner submitted copies of the front and back of the checks to indicate their issue date and the sequential order to substantiate its claims.

DECISION AND ORDER

            Based upon the foregoing, it is the decision and order of the Tax Commission to waive the penalty associated with the late filing of the period in question.

            DATED this 23rd day of June, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner