BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0702
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
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's taxes were handled by XXXXX, a XXXXX Company. On XXXXX, XXXXX timely filed the
Petitioner's third quarter XXXXX withholding tax. That payment was made by check XXXXX in the amount of $$$$$. The check was mailed to the Tax Commission
by certified mail. The return receipt
of that letter indicated it had been received by the Commission on XXXXX and
signed for by XXXXX.
Check
XXXXX was not credited to the Petitioner's account and was somehow misplaced or
lost. The Petitioners were notified by
the Commission that the withholding taxes for the period in question were still
outstanding.
XXXXX,
on behalf of the Petitioner, stopped payment on check XXXXX and submitted check
#32904 which was received and deposited by the Commission.
To
this date, check XXXXX has not been recovered.
Petitioner
was assessed a penalty in the amount of $$$$$ and statutory interest for
failure to timely pay the tax due.
DECISION AND ORDER
Based
on the foregoing, the Tax Commission finds sufficient cause to waive the
penalty and interest associated with the withholding taxes for the third
quarter XXXXX tax year. It is so
ordered.
DATED
this 23rd day of January, 1990.