BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1246
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Acct No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission requesting waiver of penalty and
interest assessments on Petitioner's first quarter XXXXX withholding
taxes. Pursuant to Utah Code Ann.
§63-46b-5(1)(b,j) (1986 Rep., 1988 Supp.) no hearing was held. A review of Petitioner's file served as the
evidentiary basis for this decision.
It
is apparent that Petitioner did pay its withholding taxes in a timely manner in
this case. Both the first and second
quarter returns and taxes were submitted timely by Petitioner. There has been some confusion as to this
fact due to some clerical errors on the part of Petitioner in using the first
quarter's "Utah Employer's Quarterly Return of Withholding Tax", Form
TC-96A, for the second quarter's payment, and the second quarter's Form TC-96A
for the first quarter's payment. Since
all of these forms were in the same booklet containing these forms for that year,
Petitioner erroneously took the wrong forms from the booklet when payments were
made for these two quarters. This made
it appear that the first quarter filing was late, when in fact it had been
filed on time, but under the Form TC-96A for the wrong quarter.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision of the Utah State Tax Commission
that Petitioner's request for waiver of penalty and interest be granted.
DATED this 26th day of December, 1989<