BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner :
v. : INFORMAL DECISION
:
: Appeal No.
89-1461
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and 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 is a corporation domiciled outside the State of Utah who had been
filing its withholding taxes on a quarterly basis. Without the knowledge of the Petitioner, the Petitioner's payment
schedule for withholding taxes was changed to a monthly rather than a quarterly
basis. The Petitioner first learned of
this when it attempted to file their first quarter XXXXX withholding
taxes. By that time, the first and
second months withholding taxes had not been paid. The Petitioner paid the first and second months withholding taxes
for XXXXX of $$$$$ and $$$$$, respectively, on XXXXX. As a result of the late payment, penalties in the amount of $$$$$
and $$$$$ for the two months in question were assessed.
DECISION AND ORDER
The
Tax Commission finds sufficient cause to waive the penalty associated with the
first and second months of XXXXX withholding taxes, however, the Petitioner's
request to waive interest for the same period of time is denied. It is so ordered.
DATED
this 26th day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine
Davis
Commissioner