89-1246 - Withholding

 

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<